Taxation of the rental for tourist accommodation

Tourist rental is a rental that has as its primary purpose a use other than to satisfy the permanent housing needs of the occupant.

There are two types of tourist rentals depending on the services they provide, so taxation would also be different:

Tourist rental with accommodation service

It comprises the following services:

• Reception and permanent and continuous customer service
• Regular cleaning of the property and accommodation
• Regular change of bed and bath linen
• Provision of other services (laundry, luggage storage, press, bookings, etc.)
• Sometimes, provision of food and catering services.

This type of rental is taxed according to:

• IAE: It is classified under Epigraph 685 Extrahotel Tourist Accommodation. This group includes all those activities that are of the nature of accommodation services provided in rural properties, rural houses and inns in rural areas, as well as youth hostels, flats and similar that are not objectively considered to be hotels, motels, hostels, guest houses, guesthouses, inns, guest houses or aparthotels
• VAT: It is subject to VAT, the corresponding VAT will have to be paid, as hotel establishments do
• Personal Income Tax: The income obtained is declared as economic activity
• ITP: Not subject
• Form 179: Annual information return to be filed by intermediaries (in particular, by collaborative platforms).

Tourist rental without accommodation service

It comprises the following services:

• Flat cleaning service provided at the arrival and departure of the period contracted by each tenant
• Linen change service in the flat provided at the arrival and departure of the period contracted by each tenant
• Cleaning service of the common areas of the building (entrance, stairs and lifts), as well as of the urbanisation in which it is located (green areas, access gates, pavements and streets)
• Technical assistance and maintenance services for possible repairs to plumbing, electricity, glass, blinds, locks and electrical appliances.

This type of rental is taxed according to:

• IAE: It is classified under Epigraph 861.1 Rental of dwellings. This includes the rental, with or without the option to purchase, of all types of property intended for housing
• VAT: VAT exempt
• Personal Income Tax: The income obtained is declared as income from real estate capital. In this type of rental, the 60% reduction cannot be applied to the net income obtained because the rental is not intended for permanent housing needs. It will be necessary to declare the income imputed by the tax authorities for the period of time in which the property has not been rented
• ITP: It is subject to, it pays a rate fixed by the Autonomous Community
• Form 179: Annual information return to be filed by intermediaries (in particular, by collaborative platforms).