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A query was raised regarding whether the rental of housing for tourist use always constitutes an economic activity for Personal Income Tax (IRPF) purposes. The Directorate General for Taxes (DGT) ruled that urban leasing regulations are independent of tax classification and that for a rental to be classified as an economic activity, it must involve a minimum structure or the employment of at least one full-time worker.
Cuestión planteada Si el artículo Primero.Dos del Real Decreto-ley 7/2019, de 1 de marzo, de medidas urgentes en materia de vivienda y alquiler, determina que el arrendamiento de vivienda para uso turístico constituye en todo caso una actividad económica a efectos del Impuesto sobre la Renta de las Personas Físicas.
El alquiler de viviendas turísticas será actividad económica solo si supone la prestación de servicios de la industria hotelera o si se cuenta con una estructura empresarial mínima que incluya al menos una persona con contrato laboral a jornada completa. La exclusión de estos alquileres de la Ley de Arrendamientos Urbanos no determina su calificación en el IRPF. Los elementos que definen si es actividad económica o rendimiento del capital inmobiliario son los establecidos en la normativa del IRPF.
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