¿Conoces como tributan los apartamentos turísticos y las VUT en Cataluña?

como tributan los apartamentos turísticos y las VUT

Los impuestos son quizás la mayor preocupación de los propietarios de alquileres vacacionales, y tratar con la oficina de impuestos es una tarea difícil que pocos agradecen.

¿Cómo tributan los apartamentos turísticos y las VUT?

En Cataluña, los apartamentos turísticos y VUT se consideran una actividad económica sujeta a tributación.

Están obligados a registrarse en el Registro de Turismo de Cataluña,  a obtener una licencia para ejercer su actividad.

Además, desde el 1 de enero de 2018, en Cataluña se aplica el Impuesto sobre las Estancias en Establecimientos Turísticos (IEET), también conocido como «tasa turística», y cuya declaración se tiene que realizar bianualmente mediante el modelo 950. Este impuesto se aplica a las estancias en hoteles, apartamentos turísticos y VUT, campings y otros establecimientos turísticos, y su importe varía en función del tipo de alojamiento y la duración de la estancia.

apartamentos turísticos y las VUT

¿Cómo tributan los apartamentos turísticos y las VUT en el IRPF?

En cuanto a la tributación, los apartamentos turísticos y VUT deben declarar el Impuesto sobre Actividades Económicas (IAE) correspondiente a su actividad económica. Además, deben tributar el Impuesto sobre la Renta de las Personas Físicas (IRPF) correspondiente a los ingresos obtenidos por el alquiler de la vivienda.

Ahora, consideramos también que es importante tener en cuenta.

¿Cuales son los ingresos que hay que declarar y cuales gastos son deducibles?

Cuando presente la declaración personal de su alquiler vacacional en Cataluña, debe agregar los ingresos brutos que recibe de la propiedad de alquiler. Esta cantidad se llama rendimiento total y se resta la tarifa para obtenerlo.

Se consideran gastos deducibles:

  • Los gastos de conservación o reparación (esto no involucra los de mejora).
  • Las cuotas de hipoteca.
  • Los gastos de comunidad.
  • Los gastos de luz, electricidad, gas y otros suministros.
  • El Impuesto de Bienes Inmuebles (IBI).
  • Las tasas municipales de basuras.
  • Las comisiones de agencias.
 

¿Cómo tributan los apartamentos turísticos y las VUT en el IVA?

También es importante destacar que los apartamentos turísticos y VUT están sujetos al Impuesto sobre el Valor Añadido (IVA) al tipo general del 21%.

Es importante tener en cuenta que no todos los alojamientos están obligados a pagar IVA. El punto está, al igual que pasa con el IRPF, en que los servicios que se presten sean considerados o no, propios de la industria hotelera. 

En Cataluña, se consideran sujetos a IVA todos los servicios turísticos prestados por los apartamentos turísticos y VUT que se alquilan con fines turísticos y que se ofertan de manera habitual y con finalidad económica.

Entre los servicios turísticos que se consideran sujetos a IVA se encuentran:

  • Limpieza y mantenimiento del apartamento o vivienda.

  • Suministro de ropa de cama, toallas y otros elementos necesarios para la estancia.

  • Información turística y atención al cliente.

  • Gestión de reservas y entrada y salida de los clientes.

  • Servicios de lavandería y tintorería.

  • Servicios de transporte y traslados.

  • Servicios de restauración, si se ofrecen.

En general, los servicios turísticos prestados por los apartamentos turísticos y VUT se encuentran sujetos al tipo general de IVA del 21%, aunque es posible que se aplique una reducción del tipo impositivo en algunos casos específicos.

Es importante tener en cuenta que el IVA correspondiente a los servicios turísticos prestados por los apartamentos turísticos y VUT debe ser declarado y pagado en la correspondiente liquidación del impuesto.

Espero que esta información te sea útil. No dudes en preguntar si tienes alguna otra duda relacionada con este tema.

English: https://www.companygestionsclub.com/en/how-tourist-apartments-and-vuts-are-taxed-in-catalonia/

Français: https://www.companygestionsclub.com/fr/sont-taxes-les-appartements-touristiques-et-les-vut-en-catalogne/

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