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A taxpayer inquired whether renting out their property as a holiday home is subject to VAT and if they must register for the IAE (Business Activity Tax). The DGT ruled that residential rentals are exempt from VAT, unless services typical of the hotel industry are provided, in which case the reduced VAT rate shall apply.
Cuestión planteada Si estará sujeta al Impuesto sobre el Valor Añadido y si ha de darse de alta en el Impuesto sobre Actividades Económicas.
El arrendamiento de inmuebles para uso de vivienda está exento de IVA, pero pierde la exención si el arrendador presta servicios complementarios de la industria hotelera (como limpieza periódica, lavandería o restauración). Si se prestan estos servicios, la actividad se considera de hospedaje y está sujeta al IVA con el tipo reducido del 10%. Respecto al IAE, la actividad de alquiler vacacional constituye hecho imponible, aunque las personas físicas están exentas, debiendo clasificarse en el epígrafe de 'Alojamientos Turísticos Extrahoteleros'.
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