Tax on private holiday home rentals

How they are taxed

A rental contract for non-residential use is considered a contract, in a habitable property, is that destined to use other than satisfying the need for a permanent home for the tenant. This is the case for the rental of tourist flats.

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

If the services you provide are in the hotel industry, the income you obtain from the rental is income from economic activities.

These services would include, among others:

• reception and permanent and continuous customer service in a space designed for this purpose.

• regular cleaning of the property and accommodation

• regular change of bed linen and towels

• provision of other services (laundry, luggage storage, press, reservations, etc.).

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

On the contrary, the following are not considered complementary services of the hotel industry and, therefore, you have a tourist rental when you provide services such as:

• cleaning services in the property at the beginning and at the end of the stay of each tenant

• change of bed linen and towels in the property at the beginning and at the end of the stay of each tenant

• cleaning in the building's communal areas (hall, stairs and lifts) and the area in which it is located (green areas, gates, pavements and streets)

• technical support and maintenance services for repairs in plumbing, electricity, glass, blinds, locks and household appliances.

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

However, when you have at least one full-time employee with an employment contract to carry out the activity, the income you obtain from the tourist rental is income from economic activities.