Doctrine by topic · DGT Observatory

Non-hotel Tourist Accommodation: DGT doctrinal evolution

How the DGT's position on this topic has evolved, and the rulings it rests on.

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How the DGT's position has evolved

Doctrinal reversal High confidence 21 rulings · 2014–2026

Current position

The leasing of housing for tourist or vacation purposes is classified under group 685 as 'Non-hotel tourist accommodation'. This classification applies regardless of whether additional lodging services, such as cleaning or linen changes, are provided. The tourist purpose of the lease prevails over the provision of additional services.

The DGT has moved from distinguishing between the rental of housing (861.1) and lodging (685) based on the provision of additional services, to establishing that the tourist purpose of the lease is the determining factor. Currently, the vacation use of the housing requires registration in group 685 without the need to offer reception or cleaning services.

Turning points

  1. V0068-23

    Introduces a doctrinal shift by establishing that the tourist purpose of the lease prevails over the provision of additional services for classifying the activity in group 685.

Analysis based on 20 of 21 rulings with a stated position. Updated 25 September 2026.

Rulings on this topic

21
V0309-25 17 Mar 2025

Rental of tourist properties must be taxed as non-hotel tourism accommodation

SG de Tributos Locales
impuesto sobre actividades económicasalojamientos turísticos extrahoteleroshecho imponibletarifas del iaeservicios de hospedaje TRLRHL — RDLeg 2/2004 de Haciendas Locales art. 78TRLRHL — RDLeg 2/2004 de Haciendas Locales art. 89
Affects CompanyExpat · Non-residentIndividual
V1481-22 21 Jun 2022

Registration in IAE for tourist rentals and VAT and partner income treatment

SG de Impuestos sobre la Renta de las Personas Físicas
alojamientos turísticos extrahotelerosrendimientos del trabajorendimientos del capital mobiliarioactividad económicaaportación no dineraria LIRPF — Ley 35/2006 del IRPF art. 17LIRPF — Ley 35/2006 del IRPF art. 25
Affects CompanyExpat · Non-residentIndividual
V1129-22 20 May 2022

Rental of dwellings without additional services falls under IAE heading 861.1

SG de Tributos Locales
impuesto sobre actividades económicasalquiler de viviendasservicios de hospedajealojamientos turísticos extrahotelerostarifas iae Tarifas del IAE — RDLeg 1175/1990 art. regla 2ªTarifas del IAE — RDLeg 1175/1990 art. regla 4ª.1
Affects CompanyExpat · Non-residentIndividual
V2616-20 31 Jul 2020

Rental of apartments with hospitality services must be taxed under IAE group 685

SG de Tributos Locales
impuesto sobre actividades económicasalojamientos turísticos extrahotelerosalquiler de viviendasservicios de hospedajeepígrafe TRLRHL — RDLeg 2/2004 de Haciendas Locales art. 78TRLRHL — RDLeg 2/2004 de Haciendas Locales art. 79
Affects CompanyExpat · Non-residentIndividual
V0215-18 31 Jan 2018

Tourist apartment activities must be registered under IAE group 685

SG de Tributos Locales
iaeservicios de hospedajealojamientos turísticos extrahotelerostarifasservicios complementarios Tarifas del IAE — RDLeg 1175/1990 art. Regla 4ª, F)Tarifas del IAE — RDLeg 1175/1990 art. Agrupación 68, grupo 685
Affects CompanyExpat · Non-residentIndividual
V0730-16 23 Feb 2016

Renting rooms with additional services is classified under IAE group 685

SG de Tributos Locales
iaeservicios de hospedajealojamientos turísticos extrahotelerosservicios complementariosservicios de comedor Tarifas del IAE — RDLeg 1175/1990 art. Regla 4ª.2.FTarifas del IAE — RDLeg 1175/1990 art. Regla 8ª
Affects CompanyExpat · Non-residentIndividual
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