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A query was raised regarding whether charging for student accommodation, including meals and cleaning services, constitutes a property lease or an economic activity. The DGT has determined that, as it provides services characteristic of the hotel industry, it is classified as an economic activity.
Cuestión planteada Tributación por el Impuesto sobre la Renta de las Personas Físicas de la actividad consultada, si ésta constituye una actividad económica o un arrendamiento de inmueble.
El arrendamiento de vivienda se considera actividad económica cuando se complementa con servicios propios de la industria hotelera, como restaurante, limpieza o lavado de ropa. En este caso, al ofrecer alojamiento, manutención y limpieza, los rendimientos tienen la calificación de rendimientos de actividades económicas. Si solo fuera la puesta a disposición de la vivienda sin tales servicios, serían rendimientos del capital inmobiliario.
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