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The inquirer asks whether seasonal residential rentals via a website are exempt from VAT and if the 60% IRPF tax reduction applies. The DGT rules that rentals are VAT exempt if the purpose is residential and no hospitality services are provided, noting that the IRPF reduction depends on whether the activity is classified as an economic activity or investment income.
Cuestión planteada Exención en el Impuesto sobre el Valor Añadido y calificación, en su caso, aplicación de la reducción del 60 por ciento en el Impuesto sobre la Renta de las Personas Físicas.
El arrendamiento de inmuebles para uso de vivienda está exento de IVA siempre que no se presten servicios complementarios propios de la industria hotelera, como limpieza o cambio de ropa con periodicidad. Si no se cumplen los requisitos para ser actividad económica (local exclusivo y empleado a jornada completa), los ingresos son rendimientos del capital inmobiliario. En este último caso, al no ser el destino primordial la vivienda permanente, no se aplica la reducción del 60% del IRPF.
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