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A taxpayer requested clarification on which IAE category to use for registering a property intended for use as a non-hotel tourist apartment. The DGT has ruled that it must be registered under group 685 of the first section.
Cuestión planteada Desea saber la rúbrica en la que debería dar de alta dicha actividad.
La actividad de servicios de hospedaje en establecimientos distintos a hoteles, hostales o pensiones se clasifica en el grupo 685 de la Agrupación 68 de la sección primera de las Tarifas del IAE. En este grupo se incluyen los alojamientos turísticos extrahoteleros. El grupo 686 se reserva para agencias que actúan como intermediarias de apartamentos privados asumiendo riesgos.
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