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A query was raised regarding whether registration in the Economic Activities Tax (IAE) is mandatory for renting out a tourist apartment without additional services. The DGT ruled that registration must be carried out based on the activity actually performed.
Cuestión planteada Solicita respuesta vinculante sobre la obligatoriedad de darse de alta en el Impuesto sobre Actividades Económicas, por dicha actividad de alquiler de un apartamento extrahotelero sin la prestación de ningún servicio adicional.
Si la vivienda se arrienda sin servicios adicionales, corresponde el epígrafe 861.1 de 'Alquiler de viviendas'. Si el alquiler incluye servicios de hospedaje (limpieza, cambio de ajuar, etc.), la actividad se encuadra en el grupo 685 de 'Alojamientos turísticos extrahoteleros'. El pago de la cuota de una actividad faculta exclusivamente para el ejercicio de esa actividad.
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