Régimen fiscal del alquiler turístico

Abstract

The main objective of this research work is to analyze the regime that our tax system provides for tourist rental. To do so, we have to start from the legal nature of the tourist rental contract, which finds similarities with both the lease contract and the lodging contract. On the other hand, beyond the legal nature, we are interested in the obligatory content of the contract and the possible agents involved in the legal relations derived from the main business, thus being able to identify the taxable event that occurs for the purposes of each tax figure. In this sense, there are three main figures to be taken into account: Personal Income Tax, VAT and IAE, followed by ITPAJD when the exemption for rental of housing foreseen in VAT is applied. In a complementary way, the incidence of tourist rental in ISD and IP is of interest, as well as the recent obligation of information related to tourist rental (form 179) that, despite the skepticism shown by the doctrine, has come to stay after the approval of the DAC 7, requiring a transposition already projected by the national legislator. With respect to the IAE, the provision of complementary services typical of the hotel industry will determine the inclusion under one heading or another of the tourist rental activity (861 and 685). Within this figure, we analyze the ownership of the activity, given the concurrence of other subjects beyond the guest, we think of collaborative platforms. As regards Personal Income Tax, the concurrence or not of services typical of the hotel industry is decisive in order to classify the income as economic activities or real estate capital; this, without prejudice to the criteria provided for assessing economic activities in the activity of leasing real estate in general, which are equally applicable. Our attention is also drawn to the way in which tourist rentals affect the tax benefits enjoyed with respect to a habitual residence. In VAT, the key element will be the exemption for the rental of housing, applicable when there are no complementary services typical of the hotel industry, which is somewhat incongruous if we take into account the non-application, in any case, of the reduction for the rental of housing in Personal Income Tax. If this exemption were applicable, the tourist rental, in indirect taxation, would be taxed in ITPAJD, which would be unfeasibly inoperative in practice. Within indirect taxation, the coexistence of VAT with regional taxes that are undeniably similar is also striking. It can be said that the boom in tourist rentals, encouraged by the collaborative economy, has caused the emergence of various forms of business, and solutions, sometimes complex, must be sought in a tax system that must adapt quickly to the new factual assumptions that arise, which is not proving to be at all easy.