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V2672-19 30 September 2019 · SG de Tributos Locales Criterion in force
OTRO · iae

Holiday rentals must be registered under group 685 for non-hotel tourist accommodation

A taxpayer inquired which IAE heading applies to the short-term rental of a property for holiday use. The DGT ruled that group 685 of the first section must be used.

The question raised

The taxpayer wishes to know the heading under which they must register for said activity.

The DGT's ruling

Accommodation activities in establishments other than hotels, hostels, or organized apartments are classified under group 685 of "Non-hotel tourist accommodations". This group includes services in rustic estates, rural houses, or hostels that do not possess the status of the listed hotel establishments. If the establishment remains open for less than eight months per year, the tax rate shall be 70 percent.

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