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The taxpayer proposes to rent seasonal housing including weekly cleaning services and utilities. The DGT responds that, as it provides services characteristic of the hotel industry, the operation is subject to VAT at the reduced rate of 10% and the income is classified as income from economic activities for Personal Income Tax purposes.
Question raised: Personal Income Tax, classification as income from real estate capital or income from economic activities regarding the rents obtained from the aforementioned housing lease. VAT, taxation, and applicable tax rate.
The leasing of housing that includes complementary services characteristic of the hotel industry, such as weekly cleaning, is subject to and not exempt from VAT at the 10% tax rate. For Personal Income Tax purposes, even if the requirements for material and human resources for an economic activity are not met, as it involves a mixed contract of leasing and provision of services, the income is classified as income from economic activities.
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