Taxation of tourist apartment rentals

It is considered to be a lease for use other than housing, that lease that, falling on a building, has as primary destination one different from that of satisfying the permanent need of housing of the lessee; it is the case of the leases of tourist apartments.

When you rent a tourist apartment you can offer a series of complementary services.

If the services that you provide are typical of the hotel industry, the yields that you obtain for the rent are yields of economic activities.

These services would be, among others

reception and permanent and continuous attention to the client in a space destined to the effect.

periodic cleaning of the property and the accommodation

periodic change of bed and bath linen

provision of other services to the client (laundry, luggage storage, press, reservations, etc...)

and, sometimes, the provision of food and catering services.

On the contrary, they are not considered complementary services proper of the hotel industry and, therefore you realize a tourist rent when you provide services like:

cleaning of the apartment upon arrival and departure for the period contracted by each tenant

change of linen in the apartment at the arrival and departure of the period contracted by each lessee

cleaning of the common areas of the building (entrance hall, stairs and elevators) as well as of the urbanization in which it is located (green areas, access doors, sidewalks and streets)

technical assistance and maintenance services for eventual repairs of plumbing, electricity, glass, blinds, locks and household appliances.

The income derived from tourist rentals is, in general, income from real estate capital.

Nevertheless, when to develop the activity you have, at least, of a person employed with labor contract and complete day, the yields that you obtain, for the tourist rent, are yields of economic activities.

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