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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.
Cuestión planteada Desea saber el epígrafe donde se tiene que dar de alta por dicha actividad.
Las actividades de hospedaje en establecimientos distintos a hoteles, hostales o apartamentos organizados se clasifican en el grupo 685 de "Alojamientos turísticos extrahoteleros". En este grupo se incluyen servicios en fincas rústicas, casas rurales o albergues que no tengan la condición de los establecimientos hoteleros enumerados. Si el establecimiento permanece abierto menos de ocho meses al año, la cuota de tarifa será del 70 por 100.
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