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A taxpayer inquired whether they must register for the Business Activity Tax (IAE) for subletting a premises configured as tourist accommodation. The Directorate General for Taxes (DGT) ruled that while the activity is subject to the IAE, the income obtained is classified as income from movable capital because no hospitality services are provided.
Cuestión planteada - Si debe de cursar alta en el epígrafe 861.1 del Impuesto sobre Actividades Económicas.
Si el subarrendamiento se limita a la puesta a disposición de la vivienda sin servicios de limpieza o similares, las rentas son rendimientos del capital mobiliario. Si se prestaran servicios propios de la industria hotelera, se calificarían como rendimientos de actividades económicas. En cuanto al IAE, la actividad está sujeta al impuesto por suponer la ordenación de medios de producción para la distribución de servicios.
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