The Canary Islands TSJ fail against the Treasury, determining that the tourist rental constitutes an economic activity | Economy
The Superior Court of Justice of the Canary Islands (TSJC) DTreatment for treatment of Extrahoteros rents, including the insertion of holidays for holidays, such as real estate capital. The judicial body failed in favor of a taxpayer who exploited a rural house in Tenerife, canceling an Irpf agreement imposed by the tax agency, which claimed that the management of this house was an economic activity. The sentence revokes the decision of the regional administrative administrative court (TAAR) and forces the administration to return 2,016.08 euros more interest to the actor, as well as taking on the coasts of the process.
Until now, the entrances obtained for the rental of these rentals, as well as the holiday homes, have been considered real estate capital and, therefore, are subject to the income tax of natural people (IRPF). This consideration, in fact, served the pressure groups that fight the regulation of holiday homes to ensure that holidays are mainly houses, non -tourists such as hotels or complexes of apartments. The sentence, however, clarifies that the supply of certain additional services can determine its tax qualification as an economic activity, even in the absence of full -time employees.
The dispute was born when the tax agency reclassified The income obtained by the applicant as a “rendering of real estate capital”, rather than “returns for economic activity”. According to the administrative criteria, the exploitation of the rural house was missing for requirements to be considered an economic activity, such as having an entire employee. However, the Court has established that the Extrhoteler accommodation activity with complementary services – such as periodic cleaning, attention to guests and tourist equipment – meets the requirements to be taxed as an economic activity. Financial spokesmen refused to comment on the document.
The Ruling, Dated in July, But Recently Released, Emphasizes That the Activity was dully Regriended in the census of Tourism Companies and in the Economic Activities Tax (IAE), in addition to Having Authorizations of the cabbdo de Tenerife since 2001. Likewise, The Court Stresses That The The Tax Agency Had Recognized This Same Tax Regime in Previous Years, Which Reinforces The Protection of the Legitimate Confident of the TaxPayer. “Aeat has arbitrarily changed its criteria since 2016”, underlines the tax sources in this sense, “after having recognized for more than 15 years the existence of economic activity in these cases”, which underlines that the sentence is a “firm step towards legal certainty in the taxation of the bank”.
Not all tax consultants agree with the possible meaning of the sentence. Another professional based in Gran Canaria who asks not to be identified explains that the sentence faces the rural rent in accordance with the tourist regulations of the Canary Islands and that it is considered for rent for the holidays and rural houses as an extra-hotel activity that when it has complementary services goes beyond the strictly real assets, so in these cases it could be understandable that it is not necessary to have an assistant person. However, it clarifies that extrapolation is difficult in a generalized way, because in this judgment it analyzes a specific case, in which there is also the key element that, in a previous liquidation, the tax agency did not give it does not matter how good the tourist activity had been and not simply motionless and this influences the theory of its acts. This ruling does not create jurisprudence, since it comes from a court of superior court of one community and that of another (or even another room) can make a different decision.
The administration can still resort to the decision before the Supreme Court, an organ that has been manifested on several occasions on several occasions on the tax qualification of tourist rentals as an economic activity. In November 2023, The Supreme Court approved the veto of tourist apartments in nearby communities whose statutes expressly prohibit the use of houses to carry out economic activities. In this case, the high court analyzed the cases of two houses in Oviedo and San Sebastián. Sitting in this premise, the Chamber understood that the activity distributed by the defendant in the two properties has “commercial and commercial nature, provided by a commercial company”.
This phrase coincides with the processing in Parliament of the Canary Islands through an urgency of the bill that will regulate the holidays for the holidays. The Canarian standard will limit, once approved in Parliament Autonomic, which can be dedicated to a maximum of 10% of the “planned residential construction” of a population nucleus for holidays. In the palm, Gomera and Iron this percentage will be 20%. In addition, the houses must have at least 35 square meters of surface and ten years. One of the central aspects of the law is that the new holiday homes cannot be implemented until each municipal urban planning expressly allows it for the next five years.
This process has With the opposition of the Holiday Rental canaric employer. And the resolution of the TSJC discounted one of its main topics: precisely, the fact that the tax agency considers the rental for holidays as a performance in real estate capital. The organization has repeatedly ensured that these owners do not carry out economic activities in the strict sense and are not obliged to register as cars – -work or to respect as complex regulations of the classification of activities and underlines that the use of VV remains residential. Therefore, in his opinion, he does not have a negative impact on the municipal management plans (PGO).
