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A taxpayer inquired about the taxation of a rural property rented for holiday use with minimal cleaning services. The DGT ruled that, as no hospitality industry services are provided, the rental is exempt from VAT and the income is classified as income from real estate capital.
Cuestión planteada Tributación en el IVA, IAE e IRPF.
El arrendamiento de inmuebles para vivienda está exento de IVA si no se prestan servicios complementarios de la industria hotelera, como limpieza o lavado de ropa con periodicidad. Si se prestan dichos servicios, el arrendamiento pasa a estar sujeto al tipo general del 21% o al reducido del 10% según el caso. En el IAE, si solo se pone el inmueble a disposición, corresponde el epígrafe de alquiler de viviendas. En el IRPF, si no hay servicios de hostelería ni se cumplen los requisitos de actividad económica, los ingresos son rendimientos del capital inmobiliario.
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