Arrendar tu vivienda a una empresa para explotación turística no está exento de IVA (excepciones del art. 20.Uno.23º de la Ley del IVA) y no se beneficia de las reducciones del IRPF que existen para el arrendamiento de vivienda (art. 23.2 LIRPF, que exige que el inmueble esté \'destinado a vivienda\'). Si la empresa está obligada a retener, aplica el 19 % (art. 100 RIRPF). Si explotas tú mismo la vivienda sin empleado a jornada completa, tus rendimientos son de capital inmobiliario, no de actividad económica (art. 27.2 LIRPF), salvo que prestes tú mismo servicios propios de la industria hotelera, que pueden convertirla en actividad económica sin necesidad de empleado (art. 27.1 LIRPF). Confirma siempre con tu asesor antes de decidir.
There are two ways that your housing will generate tourist income, and fiscally aren't the same: lease to an undertaking have been exploited (rent or rent) or blow up yourself as a housing for tourist use. That's what the current rule about each track says with a literal quote and a link to the BOE. It's not fiscal advice closed to your case: always confirm with your advisor before deciding.
Via 1: rent your house to a company that exploits them
VAT. The rental of a housing is exempt from VAT by article 20.Un.23º of the Act 37 / 1992 of VAT - but that same article expressly removes from the exemption two situations that are precisely those applying here: "(e) The rental of furnished apartments or housing where the tenant requires the provision of an additional service dedicated to the hotel industry" and "(f) The rental of buildings or part thereof to be sub-leased" (art. 20.Uno.23º, Ley 37/1992). A lease for the company to exploit them turistically or succumb them fits into one of the two exceptions, so isn't exempt: tax at the general VAT rate.
The owner's IRPF. The net performance reductions that exist in the IRPF for lease - up to the 90 % in some cases - apply, literally, "to rental of real property for housing» (art. 23.2, IRPF 35 / 2006 Act). A rental for tourist operation is not a rental intended for rental of the tenant, so these reductions do not apply: full tax performance with general deductible costs of 23.1.
Retention. If the tenant is an undertaking or a professional obliged to retain, he or she should conduct a retention of 19 % about all the concepts that satisfy you, excluding VAT, "whatever their qualification" (art. 100, IRPF Regulation). It's a retention at account of your IRPF, not an additional cost: get rid of what you put in and put back into your annual statement.
Via 2: exploit your housing as a tourist
Real estate or economic activity. The Act is explicit as to when rental of a property is considered economic activity: "only if at least an employed person with a full-time employment contract is used for his or her conduct" (art. 27.2, IRPF 35 / 2006 Act). If you manage the housing without that full-time employee, your income is described as capital gain, and not as economic activity - with deductible spending rules different from those of a business. That rule of art. 27.2 LIRPF is that of pure lease: if you also afford your own services of the hotel industry (cleaning while at work, changing clothing and reception), the operation ceases to be a mere lease and can fall within the general definition of economic activity of the art. 27.1 LRPF - own-account management of means to provide a service - even if you have no full-time employment. Trust her with your consultant on a case-by-case basis.
VAT. If you provide dedicated services from the hotel industry - cleaning while they are at home, changing their clothing and reception -, you have an area with the same exception (e) as 20.Un.23º of the VAT Act referred to above and your activity is subject to VAT but at the reduced rate of accommodation (10 %), art. 91.Uno.2.2º de la Ley del IVA), not at the general track type 1. If you do not provide these services and simply give up use, treatment may be different: it's the most varied point and best to confirm with your consultant before we start.
That doesn't change between the two tracks
No track escapes the Property Tax and the obligation to register housing for tourist use. And in both, the exact fiscal framework depends on your autonomous community, whether you act as a individual or with a given activity discharged, and what concrete services are provided. That article cites the current state rule and does not replace a consultation with your tax advisor about your particular case.
FAQ
Does rental to a tourist company pay VAT?
Normalmente sí. La exención de IVA para el arrendamiento de vivienda tiene excepciones expresas para los arrendamientos con servicios propios de la industria hotelera y para los arrendamientos destinados a ser subarrendados (art. 20.Uno.23º de la Ley 37/1992 del IVA), y un arrendamiento para explotación turística suele encajar en alguna de las dos.
Do I have a right to reduce the IRPF's 50-90% if I rent my house to a tourist company?
No. Esas reducciones se aplican, según el texto literal del artículo 23.2 de la Ley 35/2006 del IRPF, a los arrendamientos de inmuebles 'destinados a vivienda'. Un arrendamiento para explotación turística no lo es.
If I manage my own tourist housing, is an economic activity for the purposes of IRPF?
Solo si empleas al menos a una persona con contrato laboral a jornada completa para gestionarla (art. 27.2 de la Ley 35/2006 del IRPF). Sin ese empleado, tus rendimientos se califican como capital inmobiliario, salvo que prestes tú mismo servicios propios de la industria hotelera (limpieza durante la estancia, cambio de ropa, recepción): ahí puedes encajar en la definición general de actividad económica del art. 27.1 LIRPF aunque no tengas empleado. Confírmalo con tu asesor caso por caso.
Who keeps me from 19% and about what matter?
If your tenant is a company or professional obliged to retain, you have to apply 19% especially as far as you are satisfied, excluding VAT (Section 100 of the IRPF Regulation, RD 439 / 2007). It's an account retention, not a cost: it's subtracting from your Annual IRPF.
That's a substitute for my tax advisor's advice?
No. That article cites the current state rule so that you know what you're talking about, but the exact regime depends on your autonomous community, your personal status and the concrete services that are provided. Trust him with your advisor before we sign.
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