Non-hotel tourist accommodations will be taxed based on capacity and area

The tax management of non-hotel tourist accommodations requires precise knowledge of the classification within the Economic Activities Tax (IAE). Following the recent resolution from the Directorate General of Taxes (DGT), the criteria for determining the activity quota for this type of business have been specified.

What the DGT has resolved

The tax authority has confirmed that the activity of non-hotel tourist accommodations is specifically classified under group 685 of the first section of the IAE Tariffs. To calculate the activity quota, two fundamental parameters must be considered:

• Capacity: The quota is determined based on the number of capacity spots in the accommodations.
• Area: To calculate the area, a 40% deduction must be applied to the total built area that is directly intended for lodging.

Furthermore, it is established that registration in the tax records must be formalized using Form 840, provided that there is no exemption for the entirety of the activities performed.

What this means for you

If you manage a company that carries out lodging activities in dwellings, the relevance is direct. The determination of your tax burden is not discretionary, but rather responds to a technical formula that combines guest capacity and the physical space allocated to the service. Compliance with this classification is necessary to avoid discrepancies with the Administration during the tax settlement.

What should be done

It is necessary to verify that the classification in group 685 is correct for the company's specific business model. An exact count of available spots and a precise calculation of the built area intended for lodging must be performed, applying the 40% deduction mentioned by the DGT. The correct submission of Form 840 is the essential administrative step to regularize the activity's status before the Tax Agency.