| IF COMPLEMENTARY SERVICES ARE PROVIDED BY THE HOTEL INDUSTRY (cleaning, laundry, catering, etc.) |
Tax on Economic Activities (IAE) |
GROUP 685: NON-HOTEL TOURIST ACCOMMODATION |
| Personal Income Tax |
EARNINGS FROM ECONOMIC ACTIVITY |
| VAT |
SUBJECT AND NOT EXEMPT 10% |
| ITP (Property Transfer Tax) |
NOT SUBJECT |
| IRNR (Income Tax for Non-Residents) |
EARNINGS FROM ECONOMIC ACTIVITY OBTAINED FROM A PERMANENT ESTABLISHMENT (PE) |
| INFORMATIVE TAX RETURNS |
FORM 179: TO BE FILED BY INTERMEDIARIES (IN PARTICULAR, THE SO-CALLED COLLABORATIVE PLATFORMS) |
| IF COMPLEMENTARY SERVICES ARE NOT PROVIDED BY THE HOTEL INDUSTRY (rental only) |
Tax on Economic Activities (IAE) |
GROUP 685: NON-HOTEL TOURIST ACCOMMODATION |
| Personal Income Tax |
RETURNS ON REAL ESTATE INVESTMENT (without reductions) |
| VAT |
EXEMPT |
| ITP (Property Transfer Tax) |
Rate set by Autonomous Communities. Failing this, the scale foreseen in Article 12.1 ROYAL DECREE-LAW 1/1993 |
| IRNR (Income Tax for Non-Residents) |
RETURNS ON REAL ESTATE INVESTMENT |
| INFORMATIVE TAX RETURNS |
FORM 179: TO BE FILED BY INTERMEDIARIES (IN PARTICULAR, THE SO-CALLED COLLABORATIVE PLATFORMS) |