News published in INFORMA in September

Homeowners offering their homes to the market for tourist use are carrying out the activity of providing accommodation services , being subject to the IAE. That is, these owners, when leasing homes for tourist or vacation purposes, are subject to IAE and the activity is classified in group 685 - Extra-hotel tourist accommodation -, of section 1.

For the purposes of the IAE, the leasing of homes for tourist purposes, whether with or without the provision of accommodation services , provided that said leasing is for tourist or vacation purposes, is classified in group 685 -Non-hotel tourist accommodation-, of section 1.