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A hotel company has requested clarification on whether constructing a hotel on its own land for subsequent operation is subject to Business Activity Tax (IAE). The Directorate-General for Tax (DGT) has ruled that it is not, as the activity is not intended for the production or distribution of goods or services.
Cuestión planteada Desea saber si dicha autoconstrucción estaría sujeta al Impuesto sobre Actividades Económicas.
La construcción de un hotel para ser utilizado en la propia actividad de explotación hotelera no constituye una actividad económica a efectos del IAE. Aunque exista ordenación de medios de producción y recursos humanos, la finalidad no es intervenir en la producción o distribución de bienes o servicios, al no buscar la enajenación del edificio. Por tanto, no hay obligación de alta ni de contribuir al impuesto.
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