A non-residential rental agreement is primarily intended for a purpose other than satisfying the tenant’s permanent housing needs. This is the case for renting out tourist flats.
When you rent out tourist flats in Spain, you have the option of offering various complementary services that fall under the hotel industry, resulting in income from economic activities.
These services may include:
- Reception and customer service.
- Regular cleaning and change of linens and towels.
- Food and catering services.
- Other services such as laundry, luggage storage, ironing of clothes and reservations among others.
However, some services are not considered complementary, such as:
- Cleaning the property before and after each tenant’s stay, changing linens and towels,
- Cleaning communal areas.
- Providing technical support.
- Maintenance services for repairs in plumbing, electricity, glass, blinds, locks, and household appliances.
Income derived from tourist rentals is generally considered income from real estate capital, but if you have at least one full-time employee with an employment contract to carry out the activity, the income obtained from tourist rentals is considered income from economic activities.