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A query was raised regarding whether registration in the tax census is required for the temporary rental of rooms in a dwelling. The DGT ruled that if the rental does not include hospitality services and is intended for residential use, it is exempt from VAT and does not require census registration, provided it does not constitute a business activity for Income Tax purposes.
Question raised: Necessity of registration in the census
Si el arrendamiento de habitaciones no presta servicios complementarios de la industria hotelera (limpieza, lavado, etc.) y se destina efectivamente a vivienda, está exento de IVA. En ese caso, si la actividad no constituye una actividad empresarial según la normativa del IRPF, no hay obligación de presentar declaración censal de alta en el Censo de Empresarios, Profesionales y Retenedores. Para el Impuesto sobre Actividades Económicas, el alta dependerá de si se prestan servicios de hospedaje o solo el alquiler del inmueble.
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