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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.
Question posed. It requests information on whether registration in the Tax on Economic Activities is required and how the income obtained is classified for Personal Income Tax purposes.
El alquiler de vivienda para fines turísticos constituye un hecho imponible del IAE, debiendo darse de alta en el grupo 685 de la sección primera. En el IRPF, el arrendamiento de inmuebles solo se considera actividad económica si se utiliza al menos una persona empleada con contrato laboral y a jornada completa. Al no cumplirse este requisito, los ingresos se califican como rendimientos del capital inmobiliario.
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