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A query was raised regarding whether the rental of apartments for tourist use should be classified under group 685, 'Extra-hotel tourist accommodation'. The DGT ruled that, as additional services such as cleaning and linen changes are provided, the activity constitutes hospitality rather than mere residential letting.
Cuestión planteada Pregunta si es correcta la clasificación de dicha actividad en el grupo 685 del impuesto, "Alojamientos turísticos extrahoteleros".
La actividad de hospedaje del grupo 685 se diferencia del alquiler de viviendas (epígrafe 861.1) porque incluye servicios como recepción, limpieza, cambio de ropa o custodia de maletas. Si la atención al cliente se extiende más allá de la mera puesta a disposición del inmueble, la actividad debe encuadrarse en el grupo 685 de 'Alojamientos turísticos extrahoteleros'. El pago del epígrafe de alquiler de viviendas no faculta para prestar servicios de limpieza o cambio de ajuar.
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