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The consultant asks whether registration in the IAE is required for tourist rentals and how such income is taxed in the IRPF. The DGT responds that registration in the IAE is required and that, since no full-time employment contract is entered into, the income is classified as real estate returns.
Cuestión planteada Solicita saber si debe darse de alta en el Impuesto sobre Actividades Económicas y cómo se califican las rentas que obtenga a efectos del Impuesto sobre la Renta de las Personas Físicas.
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