{"id":34847,"date":"2026-02-17T16:14:12","date_gmt":"2026-02-17T15:14:12","guid":{"rendered":"https:\/\/www.avantio.com\/?p=34847"},"modified":"2026-04-10T12:30:31","modified_gmt":"2026-04-10T10:30:31","slug":"declarar-alquiler-vacacional","status":"publish","type":"post","link":"https:\/\/www.avantio.com\/es\/blog\/declarar-alquiler-vacacional\/","title":{"rendered":"Impuestos del alquiler vacacional en Espa\u00f1a: c\u00f3mo declarar tus viviendas tur\u00edsticas"},"content":{"rendered":"[vc_row type=\u00bbin_container\u00bb full_screen_row_position=\u00bbmiddle\u00bb column_margin=\u00bbdefault\u00bb column_direction=\u00bbdefault\u00bb column_direction_tablet=\u00bbdefault\u00bb column_direction_phone=\u00bbdefault\u00bb scene_position=\u00bbcenter\u00bb text_color=\u00bbdark\u00bb text_align=\u00bbleft\u00bb row_border_radius=\u00bbnone\u00bb row_border_radius_applies=\u00bbbg\u00bb overflow=\u00bbvisible\u00bb overlay_strength=\u00bb0.3&#8243; gradient_direction=\u00bbleft_to_right\u00bb shape_divider_position=\u00bbbottom\u00bb bg_image_animation=\u00bbnone\u00bb][vc_column column_padding=\u00bbpadding-7-percent\u00bb column_padding_tablet=\u00bbinherit\u00bb column_padding_phone=\u00bbinherit\u00bb column_padding_position=\u00bbright\u00bb column_element_direction_desktop=\u00bbdefault\u00bb column_element_spacing=\u00bbdefault\u00bb desktop_text_alignment=\u00bbdefault\u00bb tablet_text_alignment=\u00bbdefault\u00bb phone_text_alignment=\u00bbdefault\u00bb background_color_opacity=\u00bb1&#8243; background_hover_color_opacity=\u00bb1&#8243; column_backdrop_filter=\u00bbnone\u00bb column_shadow=\u00bbnone\u00bb column_border_radius=\u00bbnone\u00bb column_link_target=\u00bb_self\u00bb column_position=\u00bbdefault\u00bb advanced_gradient_angle=\u00bb0&#8243; gradient_direction=\u00bbleft_to_right\u00bb overlay_strength=\u00bb0.3&#8243; width=\u00bb1\/1&#8243; tablet_width_inherit=\u00bbdefault\u00bb animation_type=\u00bbdefault\u00bb bg_image_animation=\u00bbnone\u00bb border_type=\u00bbsimple\u00bb column_border_width=\u00bbnone\u00bb column_border_style=\u00bbsolid\u00bb gradient_type=\u00bbdefault\u00bb][vc_column_text css=\u00bb\u00bb text_direction=\u00bbdefault\u00bb]\n<p data-start=\"225\" data-end=\"432\">Si gestionas viviendas de uso tur\u00edstico en Espa\u00f1a, sabes que la operativa diaria ya es suficientemente compleja. Pero hay algo que no puedes dejar en segundo plano: los <strong data-start=\"394\" data-end=\"431\">impuestos del alquiler vacacional<\/strong>.<\/p>\n<p data-start=\"434\" data-end=\"876\">La <strong data-start=\"437\" data-end=\"476\">tributaci\u00f3n del alquiler vacacional<\/strong> no se limita a presentar la Renta una vez al a\u00f1o. Implica saber cu\u00e1ndo aplicar el <strong data-start=\"559\" data-end=\"590\">IVA del alquiler vacacional<\/strong>, c\u00f3mo declarar correctamente los ingresos, qu\u00e9 modelos debes presentar (como el <strong data-start=\"671\" data-end=\"687\">036 o el 037<\/strong>, y los nuevos modelos informativos que han sustituido al antiguo <strong data-start=\"753\" data-end=\"767\">modelo 179<\/strong>), y sobre todo si tu actividad se considera <strong data-start=\"814\" data-end=\"875\">actividad econ\u00f3mica o rendimiento de capital inmobiliario<\/strong>.<\/p>\n<p data-start=\"878\" data-end=\"1084\">Y si administras varias viviendas, el impacto es a\u00fan mayor. La <strong data-start=\"941\" data-end=\"978\">fiscalidad del alquiler tur\u00edstico<\/strong> afecta directamente a tu margen, a la transparencia con tus propietarios y a tu exposici\u00f3n ante Hacienda.<\/p>\n<p data-start=\"1086\" data-end=\"1415\">Adem\u00e1s, el marco normativo ha evolucionado. Con el <strong data-start=\"1137\" data-end=\"1163\">Real Decreto 1312\/2024<\/strong> se regula el procedimiento de <strong data-start=\"1194\" data-end=\"1230\">Registro \u00danico de Arrendamientos<\/strong> y se crea la <strong data-start=\"1244\" data-end=\"1290\">Ventanilla \u00danica Digital de Arrendamientos<\/strong> para los alquileres de corta duraci\u00f3n, estableciendo nuevas obligaciones que afectan especialmente a gestores profesionales.<\/p>\n[\/vc_column_text][\/vc_column][\/vc_row][vc_row type=\u00bbin_container\u00bb full_screen_row_position=\u00bbmiddle\u00bb column_margin=\u00bbdefault\u00bb column_direction=\u00bbdefault\u00bb column_direction_tablet=\u00bbdefault\u00bb column_direction_phone=\u00bbdefault\u00bb scene_position=\u00bbcenter\u00bb text_color=\u00bbdark\u00bb text_align=\u00bbleft\u00bb row_border_radius=\u00bbnone\u00bb row_border_radius_applies=\u00bbbg\u00bb overflow=\u00bbvisible\u00bb overlay_strength=\u00bb0.3&#8243; gradient_direction=\u00bbleft_to_right\u00bb shape_divider_position=\u00bbbottom\u00bb bg_image_animation=\u00bbnone\u00bb][vc_column column_padding=\u00bbpadding-7-percent\u00bb column_padding_tablet=\u00bbinherit\u00bb column_padding_phone=\u00bbinherit\u00bb column_padding_position=\u00bbright\u00bb column_element_direction_desktop=\u00bbdefault\u00bb column_element_spacing=\u00bbdefault\u00bb desktop_text_alignment=\u00bbdefault\u00bb tablet_text_alignment=\u00bbdefault\u00bb phone_text_alignment=\u00bbdefault\u00bb background_color_opacity=\u00bb1&#8243; background_hover_color_opacity=\u00bb1&#8243; column_backdrop_filter=\u00bbnone\u00bb column_shadow=\u00bbnone\u00bb column_border_radius=\u00bbnone\u00bb column_link_target=\u00bb_self\u00bb column_position=\u00bbdefault\u00bb advanced_gradient_angle=\u00bb0&#8243; gradient_direction=\u00bbleft_to_right\u00bb overlay_strength=\u00bb0.3&#8243; width=\u00bb1\/1&#8243; tablet_width_inherit=\u00bbdefault\u00bb animation_type=\u00bbdefault\u00bb bg_image_animation=\u00bbnone\u00bb border_type=\u00bbsimple\u00bb column_border_width=\u00bbnone\u00bb column_border_style=\u00bbsolid\u00bb gradient_type=\u00bbdefault\u00bb][vc_column_text]<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_80 ez-toc-transparent ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">Contents<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Alternar tabla de contenidos\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 eztoc-toggle-hide-by-default' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/www.avantio.com\/es\/blog\/declarar-alquiler-vacacional\/#%C2%BFVivienda_vacacional_o_alquiler_vacacional\" >\u00bfVivienda vacacional o alquiler vacacional?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/www.avantio.com\/es\/blog\/declarar-alquiler-vacacional\/#Actividad_economica_vs_rendimiento_de_capital_inmobiliario_la_diferencia_que_cambia_tus_impuestos\" >Actividad econ\u00f3mica vs rendimiento de capital inmobiliario: la diferencia que cambia tus impuestos<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/www.avantio.com\/es\/blog\/declarar-alquiler-vacacional\/#Sobre_la_tributacion_como_declarar_el_alquiler_vacacional_en_Espana\" >Sobre la tributaci\u00f3n: c\u00f3mo declarar el alquiler vacacional en Espa\u00f1a<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/www.avantio.com\/es\/blog\/declarar-alquiler-vacacional\/#El_papel_de_Airbnb_Bookingcom_Vrbo_y_otras_OTAs_en_tu_fiscalidad\" >El papel de Airbnb, Booking.com, Vrbo y otras OTAs en tu fiscalidad<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/www.avantio.com\/es\/blog\/declarar-alquiler-vacacional\/#Preguntas_frecuentes_sobre_declarar_el_alquiler_vacacional_en_Espana\" >Preguntas frecuentes sobre declarar el alquiler vacacional en Espa\u00f1a<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/www.avantio.com\/es\/blog\/declarar-alquiler-vacacional\/#%C2%BFQue_es_lo_mas_prudente_al_declarar_el_alquiler_vacacional\" >\u00bfQu\u00e9 es lo m\u00e1s prudente al declarar el alquiler vacacional?<\/a><\/li><\/ul><\/nav><\/div>\n[\/vc_column_text][\/vc_column][\/vc_row][vc_row type=\u00bbin_container\u00bb full_screen_row_position=\u00bbmiddle\u00bb column_margin=\u00bbdefault\u00bb column_direction=\u00bbdefault\u00bb column_direction_tablet=\u00bbdefault\u00bb column_direction_phone=\u00bbdefault\u00bb scene_position=\u00bbcenter\u00bb text_color=\u00bbdark\u00bb text_align=\u00bbleft\u00bb row_border_radius=\u00bbnone\u00bb row_border_radius_applies=\u00bbbg\u00bb overflow=\u00bbvisible\u00bb overlay_strength=\u00bb0.3&#8243; gradient_direction=\u00bbleft_to_right\u00bb shape_divider_position=\u00bbbottom\u00bb bg_image_animation=\u00bbnone\u00bb][vc_column column_padding=\u00bbpadding-7-percent\u00bb column_padding_tablet=\u00bbinherit\u00bb column_padding_phone=\u00bbinherit\u00bb column_padding_position=\u00bbright\u00bb column_element_direction_desktop=\u00bbdefault\u00bb column_element_spacing=\u00bbdefault\u00bb desktop_text_alignment=\u00bbdefault\u00bb tablet_text_alignment=\u00bbdefault\u00bb phone_text_alignment=\u00bbdefault\u00bb background_color_opacity=\u00bb1&#8243; background_hover_color_opacity=\u00bb1&#8243; column_backdrop_filter=\u00bbnone\u00bb column_shadow=\u00bbnone\u00bb column_border_radius=\u00bbnone\u00bb column_link_target=\u00bb_self\u00bb column_position=\u00bbdefault\u00bb advanced_gradient_angle=\u00bb0&#8243; gradient_direction=\u00bbleft_to_right\u00bb overlay_strength=\u00bb0.3&#8243; width=\u00bb1\/1&#8243; tablet_width_inherit=\u00bbdefault\u00bb animation_type=\u00bbdefault\u00bb bg_image_animation=\u00bbnone\u00bb border_type=\u00bbsimple\u00bb column_border_width=\u00bbnone\u00bb column_border_style=\u00bbsolid\u00bb gradient_type=\u00bbdefault\u00bb][vc_column_text]\n<h2><span class=\"ez-toc-section\" id=\"%C2%BFVivienda_vacacional_o_alquiler_vacacional\"><\/span>\u00bfVivienda vacacional o alquiler vacacional?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n[\/vc_column_text][\/vc_column][\/vc_row][vc_row type=\u00bbin_container\u00bb full_screen_row_position=\u00bbmiddle\u00bb column_margin=\u00bbdefault\u00bb column_direction=\u00bbdefault\u00bb column_direction_tablet=\u00bbdefault\u00bb column_direction_phone=\u00bbdefault\u00bb scene_position=\u00bbcenter\u00bb text_color=\u00bbdark\u00bb text_align=\u00bbleft\u00bb row_border_radius=\u00bbnone\u00bb row_border_radius_applies=\u00bbbg\u00bb overflow=\u00bbvisible\u00bb overlay_strength=\u00bb0.3&#8243; gradient_direction=\u00bbleft_to_right\u00bb shape_divider_position=\u00bbbottom\u00bb bg_image_animation=\u00bbnone\u00bb][vc_column column_padding=\u00bbpadding-7-percent\u00bb column_padding_tablet=\u00bbinherit\u00bb column_padding_phone=\u00bbinherit\u00bb column_padding_position=\u00bbright\u00bb column_element_direction_desktop=\u00bbdefault\u00bb column_element_spacing=\u00bbdefault\u00bb desktop_text_alignment=\u00bbdefault\u00bb tablet_text_alignment=\u00bbdefault\u00bb phone_text_alignment=\u00bbdefault\u00bb background_color_opacity=\u00bb1&#8243; background_hover_color_opacity=\u00bb1&#8243; column_backdrop_filter=\u00bbnone\u00bb column_shadow=\u00bbnone\u00bb column_border_radius=\u00bbnone\u00bb column_link_target=\u00bb_self\u00bb column_position=\u00bbdefault\u00bb advanced_gradient_angle=\u00bb0&#8243; gradient_direction=\u00bbleft_to_right\u00bb overlay_strength=\u00bb0.3&#8243; width=\u00bb1\/1&#8243; tablet_width_inherit=\u00bbdefault\u00bb animation_type=\u00bbdefault\u00bb bg_image_animation=\u00bbnone\u00bb border_type=\u00bbsimple\u00bb column_border_width=\u00bbnone\u00bb column_border_style=\u00bbsolid\u00bb gradient_type=\u00bbdefault\u00bb][vc_column_text]Podr\u00eda darse el caso de que tengas una vivienda \u2014o varias\u2014 que no alquiles vacacionalmente <strong>a tiempo completo<\/strong>. Es decir, los meses de verano los alquilas, pero de octubre a mayo es como una segunda vivienda.<\/p>\n<p>En tal caso, los ingresos del per\u00edodo de alquiler vacacional tendr\u00e1s que tributarlos como tal, con sus deducciones fiscales, mientras que el resto del tiempo declarar\u00e1s en tu Renta o Impuesto de Sociedades de tu empresa que, simplemente, tienes una segunda vivienda.[\/vc_column_text][\/vc_column][\/vc_row][vc_row type=\u00bbin_container\u00bb full_screen_row_position=\u00bbmiddle\u00bb column_margin=\u00bbdefault\u00bb column_direction=\u00bbdefault\u00bb column_direction_tablet=\u00bbdefault\u00bb column_direction_phone=\u00bbdefault\u00bb scene_position=\u00bbcenter\u00bb text_color=\u00bbdark\u00bb text_align=\u00bbleft\u00bb row_border_radius=\u00bbnone\u00bb row_border_radius_applies=\u00bbbg\u00bb overflow=\u00bbvisible\u00bb class=\u00bbsection-block\u00bb advanced_gradient_angle=\u00bb0&#8243; overlay_strength=\u00bb0.3&#8243; gradient_direction=\u00bbleft_to_right\u00bb shape_divider_position=\u00bbbottom\u00bb bg_image_animation=\u00bbnone\u00bb gradient_type=\u00bbdefault\u00bb shape_type=\u00bb\u00bb][vc_column column_padding=\u00bbno-extra-padding\u00bb column_padding_tablet=\u00bbinherit\u00bb column_padding_phone=\u00bbinherit\u00bb column_padding_position=\u00bball\u00bb column_element_direction_desktop=\u00bbdefault\u00bb column_element_spacing=\u00bbdefault\u00bb desktop_text_alignment=\u00bbdefault\u00bb tablet_text_alignment=\u00bbdefault\u00bb phone_text_alignment=\u00bbdefault\u00bb background_color_opacity=\u00bb1&#8243; background_hover_color_opacity=\u00bb1&#8243; column_backdrop_filter=\u00bbnone\u00bb column_shadow=\u00bbnone\u00bb column_border_radius=\u00bbnone\u00bb column_link_target=\u00bb_self\u00bb column_position=\u00bbdefault\u00bb gradient_direction=\u00bbleft_to_right\u00bb overlay_strength=\u00bb0.3&#8243; width=\u00bb1\/1&#8243; tablet_width_inherit=\u00bbdefault\u00bb animation_type=\u00bbdefault\u00bb bg_image_animation=\u00bbnone\u00bb border_type=\u00bbsimple\u00bb column_border_width=\u00bbnone\u00bb column_border_style=\u00bbsolid\u00bb][vc_column_text css=\u00bb.vc_custom_1717668482949{margin-right: 10% !important;}\u00bb]\n<h3>Entonces&#8230; \u00bfqu\u00e9 es alquiler vacacional y qu\u00e9 no?<\/h3>\n<p>Aqu\u00ed es donde entran en juego las normas auton\u00f3micas y de los ayuntamientos.<\/p>\n<p>Hasta 2013, lo relativo a estas consideraciones estaban publicadas en la Ley de Arrendamientos Urbanos, pero desde entonces <strong>hay que consultar la legislaci\u00f3n local para saber si cumples los requisitos de alquiler vacacional o no<\/strong>.<\/p>\n<p>\u00bfQu\u00e9 determinan esas normas locales? A continuaci\u00f3n algunos casos:<\/p>\n<ul>\n<li>Las licencias para la gesti\u00f3n del alquiler vacacional<\/li>\n<li>Cu\u00e1nto tiempo como m\u00e1ximo puedes tener un alojamiento alquilado<\/li>\n<li>C\u00f3mo debe estar registrada la vivienda<\/li>\n<li>Las tasas tur\u00edsticas<\/li>\n<li>Normas de convivencia y seguridad<\/li>\n<li>Sanciones por incumplimiento<\/li>\n<\/ul>\n<p>Algunas normas locales (por ciudad) destacadas del territorio espa\u00f1ol son:<\/p>\n<ul>\n<li>En <strong>Valencia<\/strong> solo se permite el alquiler vacacional cuando no supera los 60 d\u00edas al a\u00f1o, y si hablamos de un piso tur\u00edstico, para que sea legal no puede estar situado en la misma planta que una vivienda residencial. Respecto a las tasas tur\u00edsticas, son de 1,5 o 1\u20ac, dependiendo de si es un piso tur\u00edstico de categor\u00eda superior o uno de categor\u00eda est\u00e1ndar.<\/li>\n<li>En <strong>Palma de Mallorca<\/strong> el ayuntamiento prohibi\u00f3 el alquiler vacacional en 2018, pero en 2021 el tribunal local anul\u00f3 la medida y desde entonces ya se puede hacer, contando siempre con un n\u00famero de registro y una autorizaci\u00f3n de la Consejer\u00eda de Turismo. Se paga, asimismo, una tasa conocida como ecotasa tur\u00edstica, que oscila entre el euro y 4\u20ac diarios dependiendo de cu\u00e1ndo sea la estancia y de la cantidad de llaves de la vivienda tur\u00edstica.<\/li>\n<li>En <strong>Madrid<\/strong>, todo lo que sea un alquiler vacacional de menos de 90 d\u00edas al a\u00f1o es legal; el que sea superior necesitar\u00eda cumplir con las medidas del Plan Especial de Hospedaje, como que el piso tur\u00edstico contara con un acceso independiente al residencial. No cuenta con tasas tur\u00edsticas.<\/li>\n<li>En <strong>Barcelona<\/strong>, la concesi\u00f3n de licencias \u2014necesarias para poder ofrecer el piso en alquiler vacacional\u2014 est\u00e1 estancada; los que tienen, deben cumplir una serie de normas como comunic\u00e1rselo al ayuntamiento, disponer de una c\u00e9dula de habitabilidad y no alojar a m\u00e1s personas de las indicadas, tener la vivienda completamente amueblada y en un excelente estado de higiene y debe haber un cartel con el n\u00famero de licencia en el interior, entre otras cosas. Tiene una tasa tur\u00edstica alta, en comparaci\u00f3n a otras ciudades: entre los 2,25\u20ac de la Generalitat y los 3,25\u20ac del ayuntamiento hace un total de 5,50\u20ac por personas y noche.<\/li>\n<li>En <strong>Canarias<\/strong> tambi\u00e9n deben cumplirse toda una serie de requisitos: por ejemplo, contar con c\u00e9dula de habitabilidad, que la vivienda est\u00e9 equipada y tenga unas medidas m\u00ednimas determinadas por estancia, que cuente con una placa con el n\u00famero obtenido en el Registro General Tur\u00edstico de la Comunidad Aut\u00f3noma de Canarias o tenga hojas de reclamaciones para los hu\u00e9spedes. No existe la tasa tur\u00edstica, pero ya se est\u00e1 debatiendo sobre implementarla.<\/li>\n<\/ul>\n[\/vc_column_text][\/vc_column][\/vc_row][vc_row type=\u00bbin_container\u00bb full_screen_row_position=\u00bbmiddle\u00bb column_margin=\u00bbdefault\u00bb column_direction=\u00bbdefault\u00bb column_direction_tablet=\u00bbdefault\u00bb column_direction_phone=\u00bbdefault\u00bb scene_position=\u00bbcenter\u00bb text_color=\u00bbdark\u00bb text_align=\u00bbleft\u00bb row_border_radius=\u00bbnone\u00bb row_border_radius_applies=\u00bbbg\u00bb overflow=\u00bbvisible\u00bb overlay_strength=\u00bb0.3&#8243; gradient_direction=\u00bbleft_to_right\u00bb shape_divider_position=\u00bbbottom\u00bb bg_image_animation=\u00bbnone\u00bb][vc_column column_padding=\u00bbpadding-7-percent\u00bb column_padding_tablet=\u00bbinherit\u00bb column_padding_phone=\u00bbinherit\u00bb column_padding_position=\u00bbright\u00bb column_element_direction_desktop=\u00bbdefault\u00bb column_element_spacing=\u00bbdefault\u00bb desktop_text_alignment=\u00bbdefault\u00bb tablet_text_alignment=\u00bbdefault\u00bb phone_text_alignment=\u00bbdefault\u00bb background_color_opacity=\u00bb1&#8243; background_hover_color_opacity=\u00bb1&#8243; column_backdrop_filter=\u00bbnone\u00bb column_shadow=\u00bbnone\u00bb column_border_radius=\u00bbnone\u00bb column_link_target=\u00bb_self\u00bb column_position=\u00bbdefault\u00bb advanced_gradient_angle=\u00bb0&#8243; gradient_direction=\u00bbleft_to_right\u00bb overlay_strength=\u00bb0.3&#8243; width=\u00bb1\/1&#8243; tablet_width_inherit=\u00bbdefault\u00bb animation_type=\u00bbdefault\u00bb bg_image_animation=\u00bbnone\u00bb border_type=\u00bbsimple\u00bb column_border_width=\u00bbnone\u00bb column_border_style=\u00bbsolid\u00bb gradient_type=\u00bbdefault\u00bb][vc_column_text]Son solo algunos aspectos de los destinos m\u00e1s tur\u00edsticos de nuestro pa\u00eds; seg\u00fan d\u00f3nde est\u00e9n los alquileres vacacionales que gestiones tendr\u00e1s que consultar una normativa local u otra.[\/vc_column_text][\/vc_column][\/vc_row][vc_row type=\u00bbin_container\u00bb full_screen_row_position=\u00bbmiddle\u00bb column_margin=\u00bbdefault\u00bb column_direction=\u00bbdefault\u00bb column_direction_tablet=\u00bbdefault\u00bb column_direction_phone=\u00bbdefault\u00bb scene_position=\u00bbcenter\u00bb text_color=\u00bbdark\u00bb text_align=\u00bbleft\u00bb row_border_radius=\u00bbnone\u00bb row_border_radius_applies=\u00bbbg\u00bb overflow=\u00bbvisible\u00bb overlay_strength=\u00bb0.3&#8243; gradient_direction=\u00bbleft_to_right\u00bb shape_divider_position=\u00bbbottom\u00bb bg_image_animation=\u00bbnone\u00bb][vc_column column_padding=\u00bbpadding-7-percent\u00bb column_padding_tablet=\u00bbinherit\u00bb column_padding_phone=\u00bbinherit\u00bb column_padding_position=\u00bbright\u00bb column_element_direction_desktop=\u00bbdefault\u00bb column_element_spacing=\u00bbdefault\u00bb desktop_text_alignment=\u00bbdefault\u00bb tablet_text_alignment=\u00bbdefault\u00bb phone_text_alignment=\u00bbdefault\u00bb background_color_opacity=\u00bb1&#8243; background_hover_color_opacity=\u00bb1&#8243; column_backdrop_filter=\u00bbnone\u00bb column_shadow=\u00bbnone\u00bb column_border_radius=\u00bbnone\u00bb column_link_target=\u00bb_self\u00bb column_position=\u00bbdefault\u00bb advanced_gradient_angle=\u00bb0&#8243; gradient_direction=\u00bbleft_to_right\u00bb overlay_strength=\u00bb0.3&#8243; width=\u00bb1\/1&#8243; tablet_width_inherit=\u00bbdefault\u00bb animation_type=\u00bbdefault\u00bb bg_image_animation=\u00bbnone\u00bb border_type=\u00bbsimple\u00bb column_border_width=\u00bbnone\u00bb column_border_style=\u00bbsolid\u00bb gradient_type=\u00bbdefault\u00bb][vc_column_text css=\u00bb\u00bb text_direction=\u00bbdefault\u00bb]\n<h2><span class=\"ez-toc-section\" id=\"Actividad_economica_vs_rendimiento_de_capital_inmobiliario_la_diferencia_que_cambia_tus_impuestos\"><\/span>Actividad econ\u00f3mica vs rendimiento de capital inmobiliario: la diferencia que cambia tus impuestos<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Aqu\u00ed es donde muchos gestores se equivocan.<\/p>\n<p>En el alquiler vacacional, la gran frontera fiscal est\u00e1 en determinar si tu actividad se considera actividad econ\u00f3mica o rendimiento de capital inmobiliario. Y esa calificaci\u00f3n no es menor: cambia el tratamiento del IVA, del IRPF o Impuesto de Sociedades y tus obligaciones formales.[\/vc_column_text][\/vc_column][\/vc_row][vc_row type=\u00bbin_container\u00bb full_screen_row_position=\u00bbmiddle\u00bb column_margin=\u00bbdefault\u00bb column_direction=\u00bbdefault\u00bb column_direction_tablet=\u00bbdefault\u00bb column_direction_phone=\u00bbdefault\u00bb scene_position=\u00bbcenter\u00bb text_color=\u00bbdark\u00bb text_align=\u00bbleft\u00bb row_border_radius=\u00bbnone\u00bb row_border_radius_applies=\u00bbbg\u00bb overflow=\u00bbvisible\u00bb class=\u00bbsection-block\u00bb advanced_gradient_angle=\u00bb0&#8243; overlay_strength=\u00bb0.3&#8243; gradient_direction=\u00bbleft_to_right\u00bb shape_divider_position=\u00bbbottom\u00bb bg_image_animation=\u00bbnone\u00bb gradient_type=\u00bbdefault\u00bb shape_type=\u00bb\u00bb][vc_column column_padding=\u00bbno-extra-padding\u00bb column_padding_tablet=\u00bbinherit\u00bb column_padding_phone=\u00bbinherit\u00bb column_padding_position=\u00bball\u00bb column_element_direction_desktop=\u00bbdefault\u00bb column_element_spacing=\u00bbdefault\u00bb desktop_text_alignment=\u00bbdefault\u00bb tablet_text_alignment=\u00bbdefault\u00bb phone_text_alignment=\u00bbdefault\u00bb background_color_opacity=\u00bb1&#8243; background_hover_color_opacity=\u00bb1&#8243; column_backdrop_filter=\u00bbnone\u00bb column_shadow=\u00bbnone\u00bb column_border_radius=\u00bbnone\u00bb column_link_target=\u00bb_self\u00bb column_position=\u00bbdefault\u00bb gradient_direction=\u00bbleft_to_right\u00bb overlay_strength=\u00bb0.3&#8243; width=\u00bb1\/1&#8243; tablet_width_inherit=\u00bbdefault\u00bb animation_type=\u00bbdefault\u00bb bg_image_animation=\u00bbnone\u00bb border_type=\u00bbsimple\u00bb column_border_width=\u00bbnone\u00bb column_border_style=\u00bbsolid\u00bb][vc_column_text css=\u00bb.vc_custom_1771415401071{margin-right: 10% !important;}\u00bb text_direction=\u00bbdefault\u00bb]\n<h3>\u00bfCu\u00e1ndo se considera actividad econ\u00f3mica el alquiler vacacional?<\/h3>\n<p data-start=\"919\" data-end=\"1088\">Existe <strong data-start=\"926\" data-end=\"949\">actividad econ\u00f3mica<\/strong> cuando el alquiler no se limita a poner la vivienda a disposici\u00f3n del hu\u00e9sped y se prestan <strong data-start=\"1041\" data-end=\"1087\">servicios propios de la industria hotelera<\/strong>.<\/p>\n<p data-start=\"1090\" data-end=\"1180\">No hablamos de gestiones puntuales. Hablamos de servicios continuados durante la estancia.<\/p>\n<p data-start=\"1182\" data-end=\"1202\">Ejemplos habituales:<\/p>\n<ul data-start=\"1204\" data-end=\"1432\">\n<li data-start=\"1204\" data-end=\"1250\">\n<p data-start=\"1206\" data-end=\"1250\">Recepci\u00f3n o atenci\u00f3n al cliente continuada<\/p>\n<\/li>\n<li data-start=\"1251\" data-end=\"1293\">\n<p data-start=\"1253\" data-end=\"1293\">Limpieza peri\u00f3dica durante la estancia<\/p>\n<\/li>\n<li data-start=\"1294\" data-end=\"1350\">\n<p data-start=\"1296\" data-end=\"1350\">Cambio de ropa de cama y toallas durante la estancia<\/p>\n<\/li>\n<li data-start=\"1351\" data-end=\"1377\">\n<p data-start=\"1353\" data-end=\"1377\">Servicio de lavander\u00eda<\/p>\n<\/li>\n<li data-start=\"1378\" data-end=\"1402\">\n<p data-start=\"1380\" data-end=\"1402\">Custodia de equipaje<\/p>\n<\/li>\n<li data-start=\"1403\" data-end=\"1432\">\n<p data-start=\"1405\" data-end=\"1432\">Servicios de restauraci\u00f3n<\/p>\n<\/li>\n<\/ul>\n<p data-start=\"1434\" data-end=\"1452\">En este escenario:<\/p>\n<ul data-start=\"1454\" data-end=\"1849\">\n<li data-start=\"1454\" data-end=\"1511\">\n<p data-start=\"1456\" data-end=\"1511\">El servicio est\u00e1 <strong data-start=\"1473\" data-end=\"1509\">sujeto y no exento de IVA al 10%<\/strong><\/p>\n<\/li>\n<li data-start=\"1512\" data-end=\"1641\">\n<p data-start=\"1514\" data-end=\"1641\">Los ingresos tributan como <strong data-start=\"1541\" data-end=\"1580\">rendimientos de actividad econ\u00f3mica<\/strong> (o en el Impuesto sobre Sociedades si operas como empresa)<\/p>\n<\/li>\n<li data-start=\"1642\" data-end=\"1754\">\n<p data-start=\"1644\" data-end=\"1754\">Puedes deducir los gastos vinculados a la actividad siguiendo las reglas generales de actividades econ\u00f3micas<\/p>\n<\/li>\n<li data-start=\"1755\" data-end=\"1849\">\n<p data-start=\"1757\" data-end=\"1849\">Debes estar dado de alta censal (modelo 036 o 037) y en el ep\u00edgrafe de IAE correspondiente<\/p>\n<\/li>\n<\/ul>\n<p data-start=\"1851\" data-end=\"2128\">Adem\u00e1s, la Direcci\u00f3n General de Tributos ha confirmado (consulta <strong data-start=\"1916\" data-end=\"1928\">V1130-24<\/strong>) que los alquileres tur\u00edsticos con servicios propios de la industria hotelera se consideran actividad econ\u00f3mica incluso aunque no exista una persona empleada a jornada completa dedicada a la gesti\u00f3n.<\/p>\n<p data-start=\"2130\" data-end=\"2225\">Para gestores profesionales con estructura operativa, este suele ser el escenario m\u00e1s habitual.<\/p>\n<div id=\"gtx-trans\" style=\"position: absolute; left: 869px; top: 526.556px;\">\n<div class=\"gtx-trans-icon\"><\/div>\n<\/div>\n[\/vc_column_text][\/vc_column][\/vc_row][vc_row type=\u00bbin_container\u00bb full_screen_row_position=\u00bbmiddle\u00bb column_margin=\u00bbdefault\u00bb column_direction=\u00bbdefault\u00bb column_direction_tablet=\u00bbdefault\u00bb column_direction_phone=\u00bbdefault\u00bb scene_position=\u00bbcenter\u00bb text_color=\u00bbdark\u00bb text_align=\u00bbleft\u00bb row_border_radius=\u00bbnone\u00bb row_border_radius_applies=\u00bbbg\u00bb overflow=\u00bbvisible\u00bb class=\u00bbsection-block\u00bb advanced_gradient_angle=\u00bb0&#8243; overlay_strength=\u00bb0.3&#8243; gradient_direction=\u00bbleft_to_right\u00bb shape_divider_position=\u00bbbottom\u00bb bg_image_animation=\u00bbnone\u00bb gradient_type=\u00bbdefault\u00bb shape_type=\u00bb\u00bb][vc_column column_padding=\u00bbno-extra-padding\u00bb column_padding_tablet=\u00bbinherit\u00bb column_padding_phone=\u00bbinherit\u00bb column_padding_position=\u00bball\u00bb column_element_direction_desktop=\u00bbdefault\u00bb column_element_spacing=\u00bbdefault\u00bb desktop_text_alignment=\u00bbdefault\u00bb tablet_text_alignment=\u00bbdefault\u00bb phone_text_alignment=\u00bbdefault\u00bb background_color_opacity=\u00bb1&#8243; background_hover_color_opacity=\u00bb1&#8243; column_backdrop_filter=\u00bbnone\u00bb column_shadow=\u00bbnone\u00bb column_border_radius=\u00bbnone\u00bb column_link_target=\u00bb_self\u00bb column_position=\u00bbdefault\u00bb gradient_direction=\u00bbleft_to_right\u00bb overlay_strength=\u00bb0.3&#8243; width=\u00bb1\/1&#8243; tablet_width_inherit=\u00bbdefault\u00bb animation_type=\u00bbdefault\u00bb bg_image_animation=\u00bbnone\u00bb border_type=\u00bbsimple\u00bb column_border_width=\u00bbnone\u00bb column_border_style=\u00bbsolid\u00bb][vc_column_text css=\u00bb.vc_custom_1771415384748{margin-right: 10% !important;}\u00bb text_direction=\u00bbdefault\u00bb]\n<h3>\u00bfCu\u00e1ndo es rendimiento de capital inmobiliario?<\/h3>\n<p data-start=\"2284\" data-end=\"2469\">Si \u00fanicamente se pone la vivienda a disposici\u00f3n del hu\u00e9sped y los servicios prestados son los m\u00ednimos indispensables para su uso, estamos ante <strong data-start=\"2427\" data-end=\"2468\">rendimientos del capital inmobiliario<\/strong>.<\/p>\n<p data-start=\"2471\" data-end=\"2488\">Ejemplos t\u00edpicos:<\/p>\n<ul data-start=\"2490\" data-end=\"2690\">\n<li data-start=\"2490\" data-end=\"2545\">\n<p data-start=\"2492\" data-end=\"2545\">Limpieza antes de la entrada y despu\u00e9s de la salida<\/p>\n<\/li>\n<li data-start=\"2546\" data-end=\"2613\">\n<p data-start=\"2548\" data-end=\"2613\">Cambio de ropa de cama solo al inicio y al final de la estancia<\/p>\n<\/li>\n<li data-start=\"2614\" data-end=\"2660\">\n<p data-start=\"2616\" data-end=\"2660\">Mantenimiento o asistencia t\u00e9cnica puntual<\/p>\n<\/li>\n<li data-start=\"2661\" data-end=\"2690\">\n<p data-start=\"2663\" data-end=\"2690\">Limpieza de zonas comunes<\/p>\n<\/li>\n<\/ul>\n<p data-start=\"2692\" data-end=\"2705\">En este caso:<\/p>\n<ul data-start=\"2707\" data-end=\"3016\">\n<li data-start=\"2707\" data-end=\"2745\">\n<p data-start=\"2709\" data-end=\"2745\">El alquiler est\u00e1 <strong data-start=\"2726\" data-end=\"2743\">exento de IVA<\/strong><\/p>\n<\/li>\n<li data-start=\"2746\" data-end=\"2814\">\n<p data-start=\"2748\" data-end=\"2814\">Los ingresos tributan como rendimientos del capital inmobiliario<\/p>\n<\/li>\n<li data-start=\"2815\" data-end=\"2893\">\n<p data-start=\"2817\" data-end=\"2893\">Los gastos deben <strong data-start=\"2834\" data-end=\"2850\">prorratearse<\/strong> seg\u00fan el per\u00edodo efectivamente alquilado<\/p>\n<\/li>\n<li data-start=\"2894\" data-end=\"3016\">\n<p data-start=\"2896\" data-end=\"3016\">Existe <strong data-start=\"2903\" data-end=\"2939\">imputaci\u00f3n de renta inmobiliaria<\/strong> por los d\u00edas en que la vivienda est\u00e1 vac\u00eda y a disposici\u00f3n del propietario<\/p>\n<\/li>\n<\/ul>\n[\/vc_column_text][\/vc_column][\/vc_row][vc_row type=\u00bbin_container\u00bb full_screen_row_position=\u00bbmiddle\u00bb column_margin=\u00bbdefault\u00bb column_direction=\u00bbdefault\u00bb column_direction_tablet=\u00bbdefault\u00bb column_direction_phone=\u00bbdefault\u00bb scene_position=\u00bbcenter\u00bb text_color=\u00bbdark\u00bb text_align=\u00bbleft\u00bb row_border_radius=\u00bbnone\u00bb row_border_radius_applies=\u00bbbg\u00bb overflow=\u00bbvisible\u00bb class=\u00bbsection-block\u00bb advanced_gradient_angle=\u00bb0&#8243; overlay_strength=\u00bb0.3&#8243; gradient_direction=\u00bbleft_to_right\u00bb shape_divider_position=\u00bbbottom\u00bb bg_image_animation=\u00bbnone\u00bb gradient_type=\u00bbdefault\u00bb shape_type=\u00bb\u00bb][vc_column column_padding=\u00bbno-extra-padding\u00bb column_padding_tablet=\u00bbinherit\u00bb column_padding_phone=\u00bbinherit\u00bb column_padding_position=\u00bball\u00bb column_element_direction_desktop=\u00bbdefault\u00bb column_element_spacing=\u00bbdefault\u00bb desktop_text_alignment=\u00bbdefault\u00bb tablet_text_alignment=\u00bbdefault\u00bb phone_text_alignment=\u00bbdefault\u00bb background_color_opacity=\u00bb1&#8243; background_hover_color_opacity=\u00bb1&#8243; column_backdrop_filter=\u00bbnone\u00bb column_shadow=\u00bbnone\u00bb column_border_radius=\u00bbnone\u00bb column_link_target=\u00bb_self\u00bb column_position=\u00bbdefault\u00bb gradient_direction=\u00bbleft_to_right\u00bb overlay_strength=\u00bb0.3&#8243; width=\u00bb1\/1&#8243; tablet_width_inherit=\u00bbdefault\u00bb animation_type=\u00bbdefault\u00bb bg_image_animation=\u00bbnone\u00bb border_type=\u00bbsimple\u00bb column_border_width=\u00bbnone\u00bb column_border_style=\u00bbsolid\u00bb][vc_column_text css=\u00bb.vc_custom_1771415366498{margin-right: 10% !important;}\u00bb text_direction=\u00bbdefault\u00bb]\n<table>\n<thead>\n<tr>\n<th>Concepto<\/th>\n<th>Actividad econ\u00f3mica<\/th>\n<th>Capital inmobiliario<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>Servicios durante la estancia<\/td>\n<td>S\u00ed (tipo hotelero)<\/td>\n<td>No<\/td>\n<\/tr>\n<tr>\n<td>IVA<\/td>\n<td>10%<\/td>\n<td>Exento<\/td>\n<\/tr>\n<tr>\n<td>Tipo de rendimiento<\/td>\n<td>Actividad econ\u00f3mica<\/td>\n<td>Capital inmobiliario<\/td>\n<\/tr>\n<tr>\n<td>Deducci\u00f3n de gastos<\/td>\n<td>Seg\u00fan reglas de actividad econ\u00f3mica<\/td>\n<td>Prorrateada<\/td>\n<\/tr>\n<tr>\n<td>Imputaci\u00f3n por d\u00edas vac\u00edos<\/td>\n<td>No<\/td>\n<td>S\u00ed<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n[\/vc_column_text][\/vc_column][\/vc_row][vc_row type=\u00bbin_container\u00bb full_screen_row_position=\u00bbmiddle\u00bb column_margin=\u00bbdefault\u00bb column_direction=\u00bbdefault\u00bb column_direction_tablet=\u00bbdefault\u00bb column_direction_phone=\u00bbdefault\u00bb scene_position=\u00bbcenter\u00bb text_color=\u00bbdark\u00bb text_align=\u00bbleft\u00bb row_border_radius=\u00bbnone\u00bb row_border_radius_applies=\u00bbbg\u00bb overflow=\u00bbvisible\u00bb class=\u00bbsection-block\u00bb advanced_gradient_angle=\u00bb0&#8243; overlay_strength=\u00bb0.3&#8243; gradient_direction=\u00bbleft_to_right\u00bb shape_divider_position=\u00bbbottom\u00bb bg_image_animation=\u00bbnone\u00bb gradient_type=\u00bbdefault\u00bb shape_type=\u00bb\u00bb][vc_column column_padding=\u00bbno-extra-padding\u00bb column_padding_tablet=\u00bbinherit\u00bb column_padding_phone=\u00bbinherit\u00bb column_padding_position=\u00bball\u00bb column_element_direction_desktop=\u00bbdefault\u00bb column_element_spacing=\u00bbdefault\u00bb desktop_text_alignment=\u00bbdefault\u00bb tablet_text_alignment=\u00bbdefault\u00bb phone_text_alignment=\u00bbdefault\u00bb background_color_opacity=\u00bb1&#8243; background_hover_color_opacity=\u00bb1&#8243; column_backdrop_filter=\u00bbnone\u00bb column_shadow=\u00bbnone\u00bb column_border_radius=\u00bbnone\u00bb column_link_target=\u00bb_self\u00bb column_position=\u00bbdefault\u00bb gradient_direction=\u00bbleft_to_right\u00bb overlay_strength=\u00bb0.3&#8243; width=\u00bb1\/1&#8243; tablet_width_inherit=\u00bbdefault\u00bb animation_type=\u00bbdefault\u00bb bg_image_animation=\u00bbnone\u00bb border_type=\u00bbsimple\u00bb column_border_width=\u00bbnone\u00bb column_border_style=\u00bbsolid\u00bb][vc_column_text css=\u00bb.vc_custom_1771415355193{margin-right: 10% !important;}\u00bb text_direction=\u00bbdefault\u00bb]\n<h3>\u00bfY por qu\u00e9 esta distinci\u00f3n importa si gestionas varias viviendas?<\/h3>\n<p>Cuando administras m\u00faltiples propiedades, esta clasificaci\u00f3n no es te\u00f3rica.<\/p>\n<p>Afecta a tu estructura fiscal, a tu flujo de caja (por el IVA), a tu planificaci\u00f3n contable y a c\u00f3mo reportas a propietarios.<\/p>\n<p>Un servicio mal encuadrado puede cambiar completamente tu tratamiento fiscal.<\/p>\n<p>Y eso, cuando gestionas 30, 50 o 80 viviendas, deja de ser un detalle.[\/vc_column_text][\/vc_column][\/vc_row][vc_row type=\u00bbin_container\u00bb full_screen_row_position=\u00bbmiddle\u00bb column_margin=\u00bbdefault\u00bb equal_height=\u00bbyes\u00bb content_placement=\u00bbmiddle\u00bb column_direction=\u00bbdefault\u00bb column_direction_tablet=\u00bbdefault\u00bb column_direction_phone=\u00bbdefault\u00bb scene_position=\u00bbcenter\u00bb text_color=\u00bbdark\u00bb text_align=\u00bbleft\u00bb row_border_radius=\u00bbnone\u00bb row_border_radius_applies=\u00bbbg\u00bb overflow=\u00bbvisible\u00bb class=\u00bbsection-block\u00bb advanced_gradient_angle=\u00bb0&#8243; overlay_strength=\u00bb0.3&#8243; gradient_direction=\u00bbleft_to_right\u00bb shape_divider_position=\u00bbbottom\u00bb bg_image_animation=\u00bbnone\u00bb gradient_type=\u00bbdefault\u00bb shape_type=\u00bb\u00bb][vc_column column_padding=\u00bbno-extra-padding\u00bb column_padding_tablet=\u00bbno-extra-padding\u00bb column_padding_phone=\u00bbno-extra-padding\u00bb column_padding_position=\u00bbleft\u00bb bottom_margin_phone=\u00bb35&#8243; column_element_direction_desktop=\u00bbdefault\u00bb column_element_spacing=\u00bbdefault\u00bb desktop_text_alignment=\u00bbdefault\u00bb tablet_text_alignment=\u00bbdefault\u00bb phone_text_alignment=\u00bbdefault\u00bb background_color_opacity=\u00bb1&#8243; background_hover_color_opacity=\u00bb1&#8243; column_backdrop_filter=\u00bbnone\u00bb column_shadow=\u00bbnone\u00bb column_border_radius=\u00bbnone\u00bb column_link_target=\u00bb_self\u00bb column_position=\u00bbdefault\u00bb advanced_gradient_angle=\u00bb0&#8243; gradient_direction=\u00bbleft_to_right\u00bb overlay_strength=\u00bb0.3&#8243; width=\u00bb1\/1&#8243; tablet_width_inherit=\u00bbdefault\u00bb animation_type=\u00bbdefault\u00bb enable_animation=\u00bbtrue\u00bb animation=\u00bbfade-in-from-bottom\u00bb mobile_disable_entrance_animation=\u00bbtrue\u00bb animation_easing=\u00bbdefault\u00bb bg_image_animation=\u00bbnone\u00bb border_type=\u00bbsimple\u00bb column_border_width=\u00bbnone\u00bb column_border_style=\u00bbsolid\u00bb gradient_type=\u00bbdefault\u00bb][image_with_animation image_url=\u00bb33812&#8243; image_size=\u00bbfull\u00bb animation_type=\u00bbentrance\u00bb animation=\u00bbFade In\u00bb animation_easing=\u00bbdefault\u00bb animation_movement_type=\u00bbtransform_y\u00bb hover_animation=\u00bbnone\u00bb alignment=\u00bb\u00bb border_radius=\u00bb10px\u00bb box_shadow=\u00bbnone\u00bb image_loading=\u00bbdefault\u00bb max_width=\u00bb100%\u00bb max_width_mobile=\u00bbdefault\u00bb el_class=\u00bbfull-width\u00bb][\/vc_column][\/vc_row][vc_row type=\u00bbin_container\u00bb full_screen_row_position=\u00bbmiddle\u00bb column_margin=\u00bbdefault\u00bb column_direction=\u00bbdefault\u00bb column_direction_tablet=\u00bbdefault\u00bb column_direction_phone=\u00bbdefault\u00bb scene_position=\u00bbcenter\u00bb text_color=\u00bbdark\u00bb text_align=\u00bbleft\u00bb row_border_radius=\u00bbnone\u00bb row_border_radius_applies=\u00bbbg\u00bb overflow=\u00bbvisible\u00bb overlay_strength=\u00bb0.3&#8243; gradient_direction=\u00bbleft_to_right\u00bb shape_divider_position=\u00bbbottom\u00bb bg_image_animation=\u00bbnone\u00bb][vc_column column_padding=\u00bbpadding-7-percent\u00bb column_padding_tablet=\u00bbinherit\u00bb column_padding_phone=\u00bbinherit\u00bb column_padding_position=\u00bbright\u00bb column_element_direction_desktop=\u00bbdefault\u00bb column_element_spacing=\u00bbdefault\u00bb desktop_text_alignment=\u00bbdefault\u00bb tablet_text_alignment=\u00bbdefault\u00bb phone_text_alignment=\u00bbdefault\u00bb background_color_opacity=\u00bb1&#8243; background_hover_color_opacity=\u00bb1&#8243; column_backdrop_filter=\u00bbnone\u00bb column_shadow=\u00bbnone\u00bb column_border_radius=\u00bbnone\u00bb column_link_target=\u00bb_self\u00bb column_position=\u00bbdefault\u00bb advanced_gradient_angle=\u00bb0&#8243; gradient_direction=\u00bbleft_to_right\u00bb overlay_strength=\u00bb0.3&#8243; width=\u00bb1\/1&#8243; tablet_width_inherit=\u00bbdefault\u00bb animation_type=\u00bbdefault\u00bb bg_image_animation=\u00bbnone\u00bb border_type=\u00bbsimple\u00bb column_border_width=\u00bbnone\u00bb column_border_style=\u00bbsolid\u00bb gradient_type=\u00bbdefault\u00bb][vc_column_text]\n<h2><span class=\"ez-toc-section\" id=\"Sobre_la_tributacion_como_declarar_el_alquiler_vacacional_en_Espana\"><\/span>Sobre la tributaci\u00f3n: c\u00f3mo declarar el alquiler vacacional en Espa\u00f1a<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Los impuestos a tener en cuenta como vivienda vacacional son:[\/vc_column_text][\/vc_column][\/vc_row][vc_row type=\u00bbin_container\u00bb full_screen_row_position=\u00bbmiddle\u00bb column_margin=\u00bbdefault\u00bb column_direction=\u00bbdefault\u00bb column_direction_tablet=\u00bbdefault\u00bb column_direction_phone=\u00bbdefault\u00bb scene_position=\u00bbcenter\u00bb text_color=\u00bbdark\u00bb text_align=\u00bbleft\u00bb row_border_radius=\u00bbnone\u00bb row_border_radius_applies=\u00bbbg\u00bb overflow=\u00bbvisible\u00bb class=\u00bbsection-block\u00bb advanced_gradient_angle=\u00bb0&#8243; overlay_strength=\u00bb0.3&#8243; gradient_direction=\u00bbleft_to_right\u00bb shape_divider_position=\u00bbbottom\u00bb bg_image_animation=\u00bbnone\u00bb gradient_type=\u00bbdefault\u00bb shape_type=\u00bb\u00bb][vc_column column_padding=\u00bbno-extra-padding\u00bb column_padding_tablet=\u00bbinherit\u00bb column_padding_phone=\u00bbinherit\u00bb column_padding_position=\u00bball\u00bb column_element_direction_desktop=\u00bbdefault\u00bb column_element_spacing=\u00bbdefault\u00bb desktop_text_alignment=\u00bbdefault\u00bb tablet_text_alignment=\u00bbdefault\u00bb phone_text_alignment=\u00bbdefault\u00bb background_color_opacity=\u00bb1&#8243; background_hover_color_opacity=\u00bb1&#8243; column_backdrop_filter=\u00bbnone\u00bb column_shadow=\u00bbnone\u00bb column_border_radius=\u00bbnone\u00bb column_link_target=\u00bb_self\u00bb column_position=\u00bbdefault\u00bb gradient_direction=\u00bbleft_to_right\u00bb overlay_strength=\u00bb0.3&#8243; width=\u00bb1\/1&#8243; tablet_width_inherit=\u00bbdefault\u00bb animation_type=\u00bbdefault\u00bb bg_image_animation=\u00bbnone\u00bb border_type=\u00bbsimple\u00bb column_border_width=\u00bbnone\u00bb column_border_style=\u00bbsolid\u00bb][vc_column_text css=\u00bb.vc_custom_1717598509108{margin-right: 10% !important;}\u00bb]\n<h3>#1 El IAE o Impuesto de Actividades Econ\u00f3micas<\/h3>\n<p>El IAE es un impuesto local que, como los otros, depende de si en tus apartamentos ofreces servicios de hospedaje o no.<\/p>\n<p>\u00bfLos ofreces? Es decir, \u00bfestamos hablando de actividad econ\u00f3mica?<\/p>\n<p>Entonces tendr\u00e1s que pagar el impuesto&#8230; solo cuando el rendimiento neto sea superior al mill\u00f3n de euros. Si no llegas a esa cifra con tantos ceros, te libras de pagar un solo euro.<\/p>\n<p>Lo que no puedes eludir es el <strong>registro de la vivienda vacacional en el censo<\/strong> como \u00abalojamientos tur\u00edsticos extrahoteleros\u00bb, algo para lo que necesitar\u00e1s el modelo 036 o 037.<\/p>\n<p>El modelo 036 de la agencia Tributaria es el que te sirve para darte de alta como aut\u00f3nomo o como empresa, mientras que el 037 est\u00e1 simplificado y se dirige solo a aut\u00f3nomos.<\/p>\n<p>Si, como decimos, ofreces servicios de hospedaje, te dar\u00e1s de alta en el <strong>ep\u00edgrafe 685 del IAE<\/strong>.<\/p>\n<p>\u00bfY si no, porque est\u00e1s en el segundo grupo anterior y ya no hablamos de actividad econ\u00f3mica, sino de rendimiento de capital inmobiliario?<\/p>\n<p>Pues se dan dos posibles casos:<\/p>\n<ul>\n<li>Tendr\u00edas que registrarte en el <strong>ep\u00edgrafe 861.1<\/strong>, como \u00abalquiler de viviendas\u00bb<\/li>\n<li>Aunque si ofreces solamente ese apartamento y siempre as\u00ed, sin servicios de hospedaje \u2014y por ende, exento de IVA, como veremos ahora\u2014, no necesitar\u00e1s ni censarte<\/li>\n<\/ul>\n<p>Si tienes varios apartamentos tur\u00edsticos pero ninguno de ellos ofrece servicios de hospedaje, no hay registro.<\/p>\n<p>Pero tiene que ser un <strong>uso exclusivo<\/strong>; a la que uno los ofrezca y aparezca el IVA, tendr\u00e1s que darte de alta en el censo con el modelo 036 o 037.[\/vc_column_text][\/vc_column][\/vc_row][vc_row type=\u00bbin_container\u00bb full_screen_row_position=\u00bbmiddle\u00bb column_margin=\u00bbdefault\u00bb column_direction=\u00bbdefault\u00bb column_direction_tablet=\u00bbdefault\u00bb column_direction_phone=\u00bbdefault\u00bb scene_position=\u00bbcenter\u00bb text_color=\u00bbdark\u00bb text_align=\u00bbleft\u00bb row_border_radius=\u00bbnone\u00bb row_border_radius_applies=\u00bbbg\u00bb overflow=\u00bbvisible\u00bb class=\u00bbsection-block\u00bb advanced_gradient_angle=\u00bb0&#8243; overlay_strength=\u00bb0.3&#8243; gradient_direction=\u00bbleft_to_right\u00bb shape_divider_position=\u00bbbottom\u00bb bg_image_animation=\u00bbnone\u00bb gradient_type=\u00bbdefault\u00bb shape_type=\u00bb\u00bb][vc_column column_padding=\u00bbno-extra-padding\u00bb column_padding_tablet=\u00bbinherit\u00bb column_padding_phone=\u00bbinherit\u00bb column_padding_position=\u00bball\u00bb column_element_direction_desktop=\u00bbdefault\u00bb column_element_spacing=\u00bbdefault\u00bb desktop_text_alignment=\u00bbdefault\u00bb tablet_text_alignment=\u00bbdefault\u00bb phone_text_alignment=\u00bbdefault\u00bb background_color_opacity=\u00bb1&#8243; background_hover_color_opacity=\u00bb1&#8243; column_backdrop_filter=\u00bbnone\u00bb column_shadow=\u00bbnone\u00bb column_border_radius=\u00bbnone\u00bb column_link_target=\u00bb_self\u00bb column_position=\u00bbdefault\u00bb gradient_direction=\u00bbleft_to_right\u00bb overlay_strength=\u00bb0.3&#8243; width=\u00bb1\/1&#8243; tablet_width_inherit=\u00bbdefault\u00bb animation_type=\u00bbdefault\u00bb bg_image_animation=\u00bbnone\u00bb border_type=\u00bbsimple\u00bb column_border_width=\u00bbnone\u00bb column_border_style=\u00bbsolid\u00bb][vc_column_text css=\u00bb.vc_custom_1771416034742{margin-right: 10% !important;}\u00bb text_direction=\u00bbdefault\u00bb]\n<h3>#2 IVA del alquiler vacacional: cu\u00e1ndo aplicas el 10 % y cu\u00e1ndo la operaci\u00f3n est\u00e1 exenta<\/h3>\n<p>El tratamiento del IVA en el alquiler vacacional no depende tanto de c\u00f3mo tributes en IRPF o Impuesto de Sociedades, sino de un criterio espec\u00edfico de la Ley del IVA (LIVA):<\/p>\n<p>\ud83d\udc49 si se prestan o no servicios complementarios propios de la industria hotelera.<\/p>\n<p>Ese es el verdadero punto de inflexi\u00f3n.<\/p>\n<h4>#2.1 Cuando el arrendador integra servicios propios de la industria hotelera<\/h4>\n<p data-start=\"1130\" data-end=\"1419\">Si el arrendador ofrece, como parte del precio del alojamiento, servicios complementarios propios de la industria hotelera \u2014como limpieza peri\u00f3dica durante la estancia, cambio peri\u00f3dico de ropa, recepci\u00f3n o atenci\u00f3n continuada, restauraci\u00f3n, lavander\u00eda o custodia de equipaje\u2014 el alquiler:<\/p>\n<ul data-start=\"1421\" data-end=\"1552\">\n<li data-start=\"1421\" data-end=\"1457\">\n<p data-start=\"1423\" data-end=\"1457\">Est\u00e1 <strong data-start=\"1428\" data-end=\"1457\">sujeto y no exento de IVA<\/strong><\/p>\n<\/li>\n<li data-start=\"1458\" data-end=\"1479\">\n<p data-start=\"1460\" data-end=\"1479\">Tributa al <strong data-start=\"1471\" data-end=\"1479\">10 %<\/strong><\/p>\n<\/li>\n<li data-start=\"1480\" data-end=\"1552\">\n<p data-start=\"1482\" data-end=\"1552\">Genera <strong data-start=\"1489\" data-end=\"1527\">derecho a deducir el IVA soportado<\/strong> vinculado a la actividad<\/p>\n<\/li>\n<\/ul>\n<p data-start=\"1554\" data-end=\"1709\">La clave est\u00e1 en que estos servicios est\u00e9n <strong data-start=\"1597\" data-end=\"1677\">integrados en el precio del alojamiento y prestados por el propio arrendador<\/strong> como parte del servicio global.<\/p>\n<p data-start=\"1711\" data-end=\"1729\">En este escenario:<\/p>\n<ul data-start=\"1731\" data-end=\"1864\">\n<li data-start=\"1731\" data-end=\"1766\">\n<p data-start=\"1733\" data-end=\"1766\">Debes repercutir IVA al hu\u00e9sped<\/p>\n<\/li>\n<li data-start=\"1767\" data-end=\"1802\">\n<p data-start=\"1769\" data-end=\"1802\">Presentar modelo 303 trimestral<\/p>\n<\/li>\n<li data-start=\"1803\" data-end=\"1864\">\n<p data-start=\"1805\" data-end=\"1864\">Presentar modelo 390 anual (salvo exoneraci\u00f3n espec\u00edfica)<\/p>\n<\/li>\n<\/ul>\n<p data-start=\"1866\" data-end=\"1929\">Aqu\u00ed gestionas IVA como cualquier actividad empresarial sujeta.<\/p>\n<div id=\"gtx-trans\" style=\"position: absolute; left: 131px; top: 206.503px;\">\n<div class=\"gtx-trans-icon\"><\/div>\n<\/div>\n[\/vc_column_text][\/vc_column][\/vc_row][vc_row type=\u00bbin_container\u00bb full_screen_row_position=\u00bbmiddle\u00bb column_margin=\u00bbdefault\u00bb column_direction=\u00bbdefault\u00bb column_direction_tablet=\u00bbdefault\u00bb column_direction_phone=\u00bbdefault\u00bb bg_color=\u00bbrgba(250,201,190,0.5)\u00bb scene_position=\u00bbcenter\u00bb right_padding_desktop=\u00bb10%\u00bb right_padding_phone=\u00bb0&#8243; right_margin=\u00bb7%\u00bb right_margin_phone=\u00bb0&#8243; text_color=\u00bbdark\u00bb text_align=\u00bbleft\u00bb row_border_radius=\u00bb15px\u00bb row_border_radius_applies=\u00bbbg\u00bb overflow=\u00bbvisible\u00bb overlay_strength=\u00bb0.3&#8243; gradient_direction=\u00bbleft_to_right\u00bb shape_divider_position=\u00bbbottom\u00bb bg_image_animation=\u00bbnone\u00bb gradient_type=\u00bbdefault\u00bb shape_type=\u00bb\u00bb][vc_column column_padding=\u00bbpadding-5-percent\u00bb column_padding_tablet=\u00bbinherit\u00bb column_padding_phone=\u00bbinherit\u00bb column_padding_position=\u00bball\u00bb column_element_direction_desktop=\u00bbdefault\u00bb column_element_spacing=\u00bbdefault\u00bb desktop_text_alignment=\u00bbdefault\u00bb tablet_text_alignment=\u00bbdefault\u00bb phone_text_alignment=\u00bbdefault\u00bb background_color_opacity=\u00bb1&#8243; background_hover_color_opacity=\u00bb1&#8243; column_backdrop_filter=\u00bbnone\u00bb font_color=\u00bb#000000&#8243; column_shadow=\u00bbnone\u00bb column_border_radius=\u00bbnone\u00bb column_link_target=\u00bb_self\u00bb column_position=\u00bbdefault\u00bb advanced_gradient_angle=\u00bb0&#8243; gradient_direction=\u00bbleft_to_right\u00bb overlay_strength=\u00bb0.3&#8243; width=\u00bb1\/1&#8243; tablet_width_inherit=\u00bbdefault\u00bb animation_type=\u00bbdefault\u00bb bg_image_animation=\u00bbnone\u00bb border_type=\u00bbsimple\u00bb column_border_width=\u00bbnone\u00bb column_border_style=\u00bbsolid\u00bb gradient_type=\u00bbdefault\u00bb column_padding_type=\u00bbdefault\u00bb][vc_column_text css=\u00bb\u00bb text_direction=\u00bbdefault\u00bb]\n<h4 data-start=\"1936\" data-end=\"2002\">Matiz importante: qui\u00e9n presta el servicio y c\u00f3mo se factura<\/h4>\n<p data-start=\"2004\" data-end=\"2067\">No siempre que \u201chay servicios\u201d se pasa autom\u00e1ticamente al 10 %.<\/p>\n<p data-start=\"2069\" data-end=\"2100\">Hay dos situaciones relevantes:<\/p>\n<p data-start=\"2069\" data-end=\"2100\"><strong data-start=\"2106\" data-end=\"2185\">-&gt; Si los servicios los presta una empresa tercera en nombre propio al hu\u00e9sped<\/strong> (por ejemplo, una empresa de limpieza que factura directamente al cliente), el arrendamiento puede mantenerse sujeto y exento, y esos servicios tributar\u00e1n aparte.<\/p>\n<p data-start=\"2350\" data-end=\"2561\"><strong data-start=\"2354\" data-end=\"2430\">-&gt; Si los servicios se ofrecen de forma opcional y con precio independiente<\/strong>, la DGT ha considerado que el arrendamiento puede seguir exento y que solo los servicios adicionales tributan seg\u00fan su naturaleza.<\/p>\n<p data-start=\"2563\" data-end=\"2667\">El 10 % aplica cuando el arrendador integra esos servicios hoteleros en el precio \u00fanico del alojamiento.<\/p>\n<p data-start=\"2669\" data-end=\"2720\">La estructura contractual y de facturaci\u00f3n importa.<\/p>\n[\/vc_column_text][\/vc_column][\/vc_row][vc_row type=\u00bbin_container\u00bb full_screen_row_position=\u00bbmiddle\u00bb column_margin=\u00bbdefault\u00bb column_direction=\u00bbdefault\u00bb column_direction_tablet=\u00bbdefault\u00bb column_direction_phone=\u00bbdefault\u00bb scene_position=\u00bbcenter\u00bb text_color=\u00bbdark\u00bb text_align=\u00bbleft\u00bb row_border_radius=\u00bbnone\u00bb row_border_radius_applies=\u00bbbg\u00bb overflow=\u00bbvisible\u00bb class=\u00bbsection-block\u00bb advanced_gradient_angle=\u00bb0&#8243; overlay_strength=\u00bb0.3&#8243; gradient_direction=\u00bbleft_to_right\u00bb shape_divider_position=\u00bbbottom\u00bb bg_image_animation=\u00bbnone\u00bb gradient_type=\u00bbdefault\u00bb shape_type=\u00bb\u00bb][vc_column column_padding=\u00bbno-extra-padding\u00bb column_padding_tablet=\u00bbinherit\u00bb column_padding_phone=\u00bbinherit\u00bb column_padding_position=\u00bball\u00bb column_element_direction_desktop=\u00bbdefault\u00bb column_element_spacing=\u00bbdefault\u00bb desktop_text_alignment=\u00bbdefault\u00bb tablet_text_alignment=\u00bbdefault\u00bb phone_text_alignment=\u00bbdefault\u00bb background_color_opacity=\u00bb1&#8243; background_hover_color_opacity=\u00bb1&#8243; column_backdrop_filter=\u00bbnone\u00bb column_shadow=\u00bbnone\u00bb column_border_radius=\u00bbnone\u00bb column_link_target=\u00bb_self\u00bb column_position=\u00bbdefault\u00bb gradient_direction=\u00bbleft_to_right\u00bb overlay_strength=\u00bb0.3&#8243; width=\u00bb1\/1&#8243; tablet_width_inherit=\u00bbdefault\u00bb animation_type=\u00bbdefault\u00bb bg_image_animation=\u00bbnone\u00bb border_type=\u00bbsimple\u00bb column_border_width=\u00bbnone\u00bb column_border_style=\u00bbsolid\u00bb][vc_column_text css=\u00bb.vc_custom_1771416429025{margin-right: 10% !important;}\u00bb text_direction=\u00bbdefault\u00bb]\n<h4>Cuando solo hay puesta a disposici\u00f3n del inmueble<\/h4>\n<p>Si el alquiler se limita a la mera puesta a disposici\u00f3n de la vivienda para uso tur\u00edstico y los \u00fanicos servicios incluidos son los m\u00ednimos indispensables (limpieza antes\/despu\u00e9s de la estancia, mantenimiento puntual), entonces:<\/p>\n<ul>\n<li>La operaci\u00f3n est\u00e1 sujeta pero exenta de IVA<\/li>\n<li>No existe derecho a deducir el IVA soportado<\/li>\n<li>El IVA de tus proveedores se integra como mayor gasto en IRPF o IS<\/li>\n<\/ul>\n<p><strong>En este caso:<\/strong><\/p>\n<ul>\n<li>No presentas modelo 303 por esta actividad concreta si no realizas otras operaciones sujetas y no exentas<\/li>\n<li>Los ingresos tributan como capital inmobiliario en IRPF o como ingreso ordinario en IS<\/li>\n<\/ul>\n<p>Adem\u00e1s, estos arrendamientos pueden quedar sujetos al Impuesto sobre Transmisiones Patrimoniales (ITP), seg\u00fan la normativa auton\u00f3mica aplicable, siendo el obligado tributario el inquilino.[\/vc_column_text][\/vc_column][\/vc_row][vc_row type=\u00bbin_container\u00bb full_screen_row_position=\u00bbmiddle\u00bb column_margin=\u00bbdefault\u00bb column_direction=\u00bbdefault\u00bb column_direction_tablet=\u00bbdefault\u00bb column_direction_phone=\u00bbdefault\u00bb scene_position=\u00bbcenter\u00bb text_color=\u00bbdark\u00bb text_align=\u00bbleft\u00bb row_border_radius=\u00bbnone\u00bb row_border_radius_applies=\u00bbbg\u00bb overflow=\u00bbvisible\u00bb class=\u00bbsection-block\u00bb advanced_gradient_angle=\u00bb0&#8243; overlay_strength=\u00bb0.3&#8243; gradient_direction=\u00bbleft_to_right\u00bb shape_divider_position=\u00bbbottom\u00bb bg_image_animation=\u00bbnone\u00bb gradient_type=\u00bbdefault\u00bb shape_type=\u00bb\u00bb][vc_column column_padding=\u00bbno-extra-padding\u00bb column_padding_tablet=\u00bbinherit\u00bb column_padding_phone=\u00bbinherit\u00bb column_padding_position=\u00bball\u00bb column_element_direction_desktop=\u00bbdefault\u00bb column_element_spacing=\u00bbdefault\u00bb desktop_text_alignment=\u00bbdefault\u00bb tablet_text_alignment=\u00bbdefault\u00bb phone_text_alignment=\u00bbdefault\u00bb background_color_opacity=\u00bb1&#8243; background_hover_color_opacity=\u00bb1&#8243; column_backdrop_filter=\u00bbnone\u00bb column_shadow=\u00bbnone\u00bb column_border_radius=\u00bbnone\u00bb column_link_target=\u00bb_self\u00bb column_position=\u00bbdefault\u00bb gradient_direction=\u00bbleft_to_right\u00bb overlay_strength=\u00bb0.3&#8243; width=\u00bb1\/1&#8243; tablet_width_inherit=\u00bbdefault\u00bb animation_type=\u00bbdefault\u00bb bg_image_animation=\u00bbnone\u00bb border_type=\u00bbsimple\u00bb column_border_width=\u00bbnone\u00bb column_border_style=\u00bbsolid\u00bb][vc_column_text css=\u00bb.vc_custom_1771416386726{margin-right: 10% !important;}\u00bb text_direction=\u00bbdefault\u00bb]\n<table>\n<thead>\n<tr>\n<th>Escenario<\/th>\n<th>Tratamiento IVA<\/th>\n<th>Derecho a deducci\u00f3n<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>Servicios hoteleros integrados en precio y prestados por el arrendador<\/td>\n<td>Sujeto y no exento (10 %)<\/td>\n<td>S\u00ed<\/td>\n<\/tr>\n<tr>\n<td>Servicios prestados por terceros en nombre propio o facturados aparte<\/td>\n<td>El arrendamiento puede seguir exento<\/td>\n<td>Solo los servicios tributan<\/td>\n<\/tr>\n<tr>\n<td>Solo puesta a disposici\u00f3n del inmueble<\/td>\n<td>Sujeto y exento<\/td>\n<td>No<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h4>Por qu\u00e9 esto es cr\u00edtico si gestionas varias viviendas<\/h4>\n<p>Cuando administras 20, 40 o 80 viviendas:<\/p>\n<ul>\n<li>Un cambio de calificaci\u00f3n afecta a toda tu estructura de IVA<\/li>\n<li>Impacta directamente en tu flujo de caja<\/li>\n<li>Puede alterar tu margen real<\/li>\n<li>Modifica tus obligaciones formales<\/li>\n<\/ul>\n<p>En operaciones peque\u00f1as es un matiz.<br \/>\nEn estructuras profesionales, es arquitectura fiscal.<\/p>\n<div id=\"gtx-trans\" style=\"position: absolute; left: 150px; top: -16.7847px;\">\n<div class=\"gtx-trans-icon\"><\/div>\n<\/div>\n[\/vc_column_text][\/vc_column][\/vc_row][vc_row type=\u00bbin_container\u00bb full_screen_row_position=\u00bbmiddle\u00bb column_margin=\u00bbdefault\u00bb column_direction=\u00bbdefault\u00bb column_direction_tablet=\u00bbdefault\u00bb column_direction_phone=\u00bbdefault\u00bb bg_color=\u00bbrgba(250,201,190,0.5)\u00bb scene_position=\u00bbcenter\u00bb right_padding_desktop=\u00bb10%\u00bb right_padding_phone=\u00bb0&#8243; right_margin=\u00bb7%\u00bb right_margin_phone=\u00bb0&#8243; text_color=\u00bbdark\u00bb text_align=\u00bbleft\u00bb row_border_radius=\u00bb15px\u00bb row_border_radius_applies=\u00bbbg\u00bb overflow=\u00bbvisible\u00bb overlay_strength=\u00bb0.3&#8243; gradient_direction=\u00bbleft_to_right\u00bb shape_divider_position=\u00bbbottom\u00bb bg_image_animation=\u00bbnone\u00bb gradient_type=\u00bbdefault\u00bb shape_type=\u00bb\u00bb][vc_column column_padding=\u00bbpadding-5-percent\u00bb column_padding_tablet=\u00bbinherit\u00bb column_padding_phone=\u00bbinherit\u00bb column_padding_position=\u00bball\u00bb column_element_direction_desktop=\u00bbdefault\u00bb column_element_spacing=\u00bbdefault\u00bb desktop_text_alignment=\u00bbdefault\u00bb tablet_text_alignment=\u00bbdefault\u00bb phone_text_alignment=\u00bbdefault\u00bb background_color_opacity=\u00bb1&#8243; background_hover_color_opacity=\u00bb1&#8243; column_backdrop_filter=\u00bbnone\u00bb font_color=\u00bb#000000&#8243; column_shadow=\u00bbnone\u00bb column_border_radius=\u00bbnone\u00bb column_link_target=\u00bb_self\u00bb column_position=\u00bbdefault\u00bb advanced_gradient_angle=\u00bb0&#8243; gradient_direction=\u00bbleft_to_right\u00bb overlay_strength=\u00bb0.3&#8243; width=\u00bb1\/1&#8243; tablet_width_inherit=\u00bbdefault\u00bb animation_type=\u00bbdefault\u00bb bg_image_animation=\u00bbnone\u00bb border_type=\u00bbsimple\u00bb column_border_width=\u00bbnone\u00bb column_border_style=\u00bbsolid\u00bb gradient_type=\u00bbdefault\u00bb column_padding_type=\u00bbdefault\u00bb][vc_column_text css=\u00bb\u00bb text_direction=\u00bbdefault\u00bb]\n<h3>Error frecuente en la pr\u00e1ctica<\/h3>\n<p>No basta con omitir servicios en el contrato.<\/p>\n<p>La AEAT y la DGT analizan la realidad efectiva de los servicios prestados al hu\u00e9sped.<\/p>\n<p>Si en la pr\u00e1ctica est\u00e1s prestando servicios hoteleros integrados en el alojamiento, el alquiler tributa al 10 %, aunque el contrato diga otra cosa.<\/p>\n<div id=\"gtx-trans\" style=\"position: absolute; left: 185px; top: -9.78819px;\">\n<div class=\"gtx-trans-icon\"><\/div>\n<\/div>\n[\/vc_column_text][\/vc_column][\/vc_row][vc_row type=\u00bbin_container\u00bb full_screen_row_position=\u00bbmiddle\u00bb column_margin=\u00bbdefault\u00bb column_direction=\u00bbdefault\u00bb column_direction_tablet=\u00bbdefault\u00bb column_direction_phone=\u00bbdefault\u00bb scene_position=\u00bbcenter\u00bb text_color=\u00bbdark\u00bb text_align=\u00bbleft\u00bb row_border_radius=\u00bbnone\u00bb row_border_radius_applies=\u00bbbg\u00bb overflow=\u00bbvisible\u00bb class=\u00bbsection-block\u00bb advanced_gradient_angle=\u00bb0&#8243; overlay_strength=\u00bb0.3&#8243; gradient_direction=\u00bbleft_to_right\u00bb shape_divider_position=\u00bbbottom\u00bb bg_image_animation=\u00bbnone\u00bb gradient_type=\u00bbdefault\u00bb shape_type=\u00bb\u00bb][vc_column column_padding=\u00bbno-extra-padding\u00bb column_padding_tablet=\u00bbinherit\u00bb column_padding_phone=\u00bbinherit\u00bb column_padding_position=\u00bball\u00bb column_element_direction_desktop=\u00bbdefault\u00bb column_element_spacing=\u00bbdefault\u00bb desktop_text_alignment=\u00bbdefault\u00bb tablet_text_alignment=\u00bbdefault\u00bb phone_text_alignment=\u00bbdefault\u00bb background_color_opacity=\u00bb1&#8243; background_hover_color_opacity=\u00bb1&#8243; column_backdrop_filter=\u00bbnone\u00bb column_shadow=\u00bbnone\u00bb column_border_radius=\u00bbnone\u00bb column_link_target=\u00bb_self\u00bb column_position=\u00bbdefault\u00bb gradient_direction=\u00bbleft_to_right\u00bb overlay_strength=\u00bb0.3&#8243; width=\u00bb1\/1&#8243; tablet_width_inherit=\u00bbdefault\u00bb animation_type=\u00bbdefault\u00bb bg_image_animation=\u00bbnone\u00bb border_type=\u00bbsimple\u00bb column_border_width=\u00bbnone\u00bb column_border_style=\u00bbsolid\u00bb][vc_column_text css=\u00bb.vc_custom_1771417624191{margin-right: 10% !important;}\u00bb text_direction=\u00bbdefault\u00bb]\n<h3>#3 IRPF o Impuesto sobre Sociedades: c\u00f3mo tributan los ingresos del alquiler vacacional<\/h3>\n<p>Una vez determinada la calificaci\u00f3n fiscal del alquiler, actividad econ\u00f3mica o mera puesta a disposici\u00f3n del inmueble, toca analizar c\u00f3mo se declaran los ingresos.<\/p>\n<p>Aqu\u00ed la primera distinci\u00f3n es estructural:<\/p>\n<p>Si operas como persona f\u00edsica \u2192 tributas en IRPF<\/p>\n<p>Si operas a trav\u00e9s de una sociedad \u2192 tributas en Impuesto sobre Sociedades (IS)<\/p>\n<p>Y el tratamiento no es id\u00e9ntico.[\/vc_column_text][\/vc_column][\/vc_row][vc_row type=\u00bbin_container\u00bb full_screen_row_position=\u00bbmiddle\u00bb column_margin=\u00bbdefault\u00bb column_direction=\u00bbdefault\u00bb column_direction_tablet=\u00bbdefault\u00bb column_direction_phone=\u00bbdefault\u00bb scene_position=\u00bbcenter\u00bb text_color=\u00bbdark\u00bb text_align=\u00bbleft\u00bb row_border_radius=\u00bbnone\u00bb row_border_radius_applies=\u00bbbg\u00bb overflow=\u00bbvisible\u00bb overlay_strength=\u00bb0.3&#8243; gradient_direction=\u00bbleft_to_right\u00bb shape_divider_position=\u00bbbottom\u00bb bg_image_animation=\u00bbnone\u00bb][vc_column column_padding=\u00bbpadding-7-percent\u00bb column_padding_tablet=\u00bbinherit\u00bb column_padding_phone=\u00bbinherit\u00bb column_padding_position=\u00bbright\u00bb column_element_direction_desktop=\u00bbdefault\u00bb column_element_spacing=\u00bbdefault\u00bb desktop_text_alignment=\u00bbdefault\u00bb tablet_text_alignment=\u00bbdefault\u00bb phone_text_alignment=\u00bbdefault\u00bb background_color_opacity=\u00bb1&#8243; background_hover_color_opacity=\u00bb1&#8243; column_backdrop_filter=\u00bbnone\u00bb column_shadow=\u00bbnone\u00bb column_border_radius=\u00bbnone\u00bb column_link_target=\u00bb_self\u00bb column_position=\u00bbdefault\u00bb advanced_gradient_angle=\u00bb0&#8243; gradient_direction=\u00bbleft_to_right\u00bb overlay_strength=\u00bb0.3&#8243; width=\u00bb1\/1&#8243; tablet_width_inherit=\u00bbdefault\u00bb animation_type=\u00bbdefault\u00bb bg_image_animation=\u00bbnone\u00bb border_type=\u00bbsimple\u00bb column_border_width=\u00bbnone\u00bb column_border_style=\u00bbsolid\u00bb gradient_type=\u00bbdefault\u00bb][vc_column_text css=\u00bb\u00bb text_direction=\u00bbdefault\u00bb]\n<h3>Cuando el alquiler es actividad econ\u00f3mica (IRPF)<\/h3>\n<p>En el IRPF, el art\u00edculo 27.2 establece que el arrendamiento de inmuebles tiene la consideraci\u00f3n de actividad econ\u00f3mica cuando exista, al menos, una persona empleada con contrato laboral y a jornada completa dedicada a la gesti\u00f3n.<\/p>\n<p>Sin embargo, la Direcci\u00f3n General de Tributos (consulta V1130-24) ha aclarado que, en el caso de viviendas tur\u00edsticas con servicios propios de la industria hotelera, los rendimientos se consideran de actividad econ\u00f3mica incluso aunque no exista persona empleada a jornada completa, al encajar en el art\u00edculo 27.1 como prestaci\u00f3n de servicios con organizaci\u00f3n de medios.<\/p>\n<p><strong>En este escenario:<\/strong><\/p>\n<p>Los ingresos se declaran como rendimientos de actividades econ\u00f3micas<\/p>\n<p>Se aplican las reglas generales: ingresos \u2013 gastos deducibles = rendimiento neto<\/p>\n<p>El inmueble se considera afecto a la actividad<\/p>\n<p>Y un punto clave:<\/p>\n<p>-&gt; No procede imputaci\u00f3n de rentas inmobiliarias por los d\u00edas no alquilados, ya que el inmueble no est\u00e1 \u201ca disposici\u00f3n del contribuyente\u201d a efectos del art\u00edculo 85 LIRPF.<\/p>\n<div id=\"gtx-trans\" style=\"position: absolute; left: 157px; top: 36.9896px;\">\n<div class=\"gtx-trans-icon\"><\/div>\n<\/div>\n[\/vc_column_text][\/vc_column][\/vc_row][vc_row type=\u00bbin_container\u00bb full_screen_row_position=\u00bbmiddle\u00bb column_margin=\u00bbdefault\u00bb column_direction=\u00bbdefault\u00bb column_direction_tablet=\u00bbdefault\u00bb column_direction_phone=\u00bbdefault\u00bb scene_position=\u00bbcenter\u00bb text_color=\u00bbdark\u00bb text_align=\u00bbleft\u00bb row_border_radius=\u00bbnone\u00bb row_border_radius_applies=\u00bbbg\u00bb overflow=\u00bbvisible\u00bb overlay_strength=\u00bb0.3&#8243; gradient_direction=\u00bbleft_to_right\u00bb shape_divider_position=\u00bbbottom\u00bb bg_image_animation=\u00bbnone\u00bb][vc_column column_padding=\u00bbpadding-7-percent\u00bb column_padding_tablet=\u00bbinherit\u00bb column_padding_phone=\u00bbinherit\u00bb column_padding_position=\u00bbright\u00bb column_element_direction_desktop=\u00bbdefault\u00bb column_element_spacing=\u00bbdefault\u00bb desktop_text_alignment=\u00bbdefault\u00bb tablet_text_alignment=\u00bbdefault\u00bb phone_text_alignment=\u00bbdefault\u00bb background_color_opacity=\u00bb1&#8243; background_hover_color_opacity=\u00bb1&#8243; column_backdrop_filter=\u00bbnone\u00bb column_shadow=\u00bbnone\u00bb column_border_radius=\u00bbnone\u00bb column_link_target=\u00bb_self\u00bb column_position=\u00bbdefault\u00bb advanced_gradient_angle=\u00bb0&#8243; gradient_direction=\u00bbleft_to_right\u00bb overlay_strength=\u00bb0.3&#8243; width=\u00bb1\/1&#8243; tablet_width_inherit=\u00bbdefault\u00bb animation_type=\u00bbdefault\u00bb bg_image_animation=\u00bbnone\u00bb border_type=\u00bbsimple\u00bb column_border_width=\u00bbnone\u00bb column_border_style=\u00bbsolid\u00bb gradient_type=\u00bbdefault\u00bb][vc_column_text css=\u00bb\u00bb text_direction=\u00bbdefault\u00bb]\n<h3 data-start=\"2087\" data-end=\"2154\">Cuando el alquiler es rendimiento de capital inmobiliario (IRPF)<\/h3>\n<p data-start=\"2156\" data-end=\"2354\">Si no se prestan servicios propios de la industria hotelera y el alquiler se limita a la mera puesta a disposici\u00f3n del inmueble, los ingresos tributan como <strong data-start=\"2312\" data-end=\"2353\">rendimientos del capital inmobiliario<\/strong>.<\/p>\n<p data-start=\"2356\" data-end=\"2408\">Aqu\u00ed aparecen dos consecuencias t\u00e9cnicas relevantes:<\/p>\n<h4 data-start=\"2410\" data-end=\"2461\">Imputaci\u00f3n de rentas por d\u00edas no alquilados<\/h4>\n<p data-start=\"2463\" data-end=\"2586\">Debe declararse una renta inmobiliaria imputada por los d\u00edas en que el inmueble est\u00e9 vac\u00edo y a disposici\u00f3n del propietario.<\/p>\n<p data-start=\"2588\" data-end=\"2610\">El c\u00e1lculo general es:<\/p>\n<ul data-start=\"2612\" data-end=\"2745\">\n<li data-start=\"2612\" data-end=\"2688\">\n<p data-start=\"2614\" data-end=\"2688\"><strong data-start=\"2614\" data-end=\"2643\">1,1 % del valor catastral<\/strong> si ha sido revisado en los \u00faltimos 10 a\u00f1os<\/p>\n<\/li>\n<li data-start=\"2689\" data-end=\"2745\">\n<p data-start=\"2691\" data-end=\"2745\"><strong data-start=\"2691\" data-end=\"2718\">2 % del valor catastral<\/strong> en el resto de los casos<\/p>\n<\/li>\n<\/ul>\n<p data-start=\"2747\" data-end=\"2800\">Y siempre <strong data-start=\"2757\" data-end=\"2799\">prorrateado por los d\u00edas no alquilados<\/strong>.<\/p>\n<h4>Prorrateo obligatorio de gastos<\/h4>\n<p>Los gastos deducibles (IBI, comunidad, seguros, amortizaci\u00f3n, suministros, intereses, etc.) solo pueden deducirse en proporci\u00f3n al per\u00edodo en que el inmueble ha estado efectivamente alquilado.<\/p>\n<p>No es posible deducir el 100 % si la vivienda solo ha estado alquilada parte del a\u00f1o.[\/vc_column_text][\/vc_column][\/vc_row][vc_row type=\u00bbin_container\u00bb full_screen_row_position=\u00bbmiddle\u00bb column_margin=\u00bbdefault\u00bb column_direction=\u00bbdefault\u00bb column_direction_tablet=\u00bbdefault\u00bb column_direction_phone=\u00bbdefault\u00bb scene_position=\u00bbcenter\u00bb text_color=\u00bbdark\u00bb text_align=\u00bbleft\u00bb row_border_radius=\u00bbnone\u00bb row_border_radius_applies=\u00bbbg\u00bb overflow=\u00bbvisible\u00bb overlay_strength=\u00bb0.3&#8243; gradient_direction=\u00bbleft_to_right\u00bb shape_divider_position=\u00bbbottom\u00bb bg_image_animation=\u00bbnone\u00bb][vc_column column_padding=\u00bbpadding-7-percent\u00bb column_padding_tablet=\u00bbinherit\u00bb column_padding_phone=\u00bbinherit\u00bb column_padding_position=\u00bbright\u00bb column_element_direction_desktop=\u00bbdefault\u00bb column_element_spacing=\u00bbdefault\u00bb desktop_text_alignment=\u00bbdefault\u00bb tablet_text_alignment=\u00bbdefault\u00bb phone_text_alignment=\u00bbdefault\u00bb background_color_opacity=\u00bb1&#8243; background_hover_color_opacity=\u00bb1&#8243; column_backdrop_filter=\u00bbnone\u00bb column_shadow=\u00bbnone\u00bb column_border_radius=\u00bbnone\u00bb column_link_target=\u00bb_self\u00bb column_position=\u00bbdefault\u00bb advanced_gradient_angle=\u00bb0&#8243; gradient_direction=\u00bbleft_to_right\u00bb overlay_strength=\u00bb0.3&#8243; width=\u00bb1\/1&#8243; tablet_width_inherit=\u00bbdefault\u00bb animation_type=\u00bbdefault\u00bb bg_image_animation=\u00bbnone\u00bb border_type=\u00bbsimple\u00bb column_border_width=\u00bbnone\u00bb column_border_style=\u00bbsolid\u00bb gradient_type=\u00bbdefault\u00bb][vc_column_text css=\u00bb\u00bb text_direction=\u00bbdefault\u00bb]\n<h3 data-start=\"2087\" data-end=\"2154\">\u00bfQu\u00e9 ocurre en el Impuesto sobre Sociedades?<\/h3>\n<p>En sociedades no existe la categor\u00eda de \u201crendimiento de capital inmobiliario\u201d propia del IRPF.<\/p>\n<p>Los ingresos derivados del alquiler se integran siempre como ingresos de la actividad empresarial en el Impuesto sobre Sociedades, aplicando la regla general de determinaci\u00f3n de la base imponible (resultado contable ajustado fiscalmente).<\/p>\n<p>Por tanto, la distinci\u00f3n capital inmobiliario vs actividad econ\u00f3mica es una categor\u00eda relevante en IRPF de personas f\u00edsicas, no en IS.<\/p>\n<h3>\u00bfSe aplica la reducci\u00f3n del 50 % (o 60 % , 70 % , 90 %)?<\/h3>\n<p>No.<\/p>\n<p>Las reducciones previstas en la Ley 12\/2023 para alquiler de vivienda habitual \u201450 % general, con mejoras hasta el 60 %, 70 % o 90 % en determinados supuestos\u2014 se aplican exclusivamente a contratos de arrendamiento de vivienda habitual del arrendatario.<\/p>\n<p>Los alquileres tur\u00edsticos y de temporada est\u00e1n expresamente excluidos de este r\u00e9gimen.<\/p>\n<p>En consecuencia, ninguna de estas reducciones resulta aplicable al alquiler vacacional.[\/vc_column_text][\/vc_column][\/vc_row][vc_row type=\u00bbin_container\u00bb full_screen_row_position=\u00bbmiddle\u00bb column_margin=\u00bbdefault\u00bb column_direction=\u00bbdefault\u00bb column_direction_tablet=\u00bbdefault\u00bb column_direction_phone=\u00bbdefault\u00bb scene_position=\u00bbcenter\u00bb text_color=\u00bbdark\u00bb text_align=\u00bbleft\u00bb row_border_radius=\u00bbnone\u00bb row_border_radius_applies=\u00bbbg\u00bb overflow=\u00bbvisible\u00bb overlay_strength=\u00bb0.3&#8243; gradient_direction=\u00bbleft_to_right\u00bb shape_divider_position=\u00bbbottom\u00bb bg_image_animation=\u00bbnone\u00bb][vc_column column_padding=\u00bbpadding-7-percent\u00bb column_padding_tablet=\u00bbinherit\u00bb column_padding_phone=\u00bbinherit\u00bb column_padding_position=\u00bbright\u00bb column_element_direction_desktop=\u00bbdefault\u00bb column_element_spacing=\u00bbdefault\u00bb desktop_text_alignment=\u00bbdefault\u00bb tablet_text_alignment=\u00bbdefault\u00bb phone_text_alignment=\u00bbdefault\u00bb background_color_opacity=\u00bb1&#8243; background_hover_color_opacity=\u00bb1&#8243; column_backdrop_filter=\u00bbnone\u00bb column_shadow=\u00bbnone\u00bb column_border_radius=\u00bbnone\u00bb column_link_target=\u00bb_self\u00bb column_position=\u00bbdefault\u00bb advanced_gradient_angle=\u00bb0&#8243; gradient_direction=\u00bbleft_to_right\u00bb overlay_strength=\u00bb0.3&#8243; width=\u00bb1\/1&#8243; tablet_width_inherit=\u00bbdefault\u00bb animation_type=\u00bbdefault\u00bb bg_image_animation=\u00bbnone\u00bb border_type=\u00bbsimple\u00bb column_border_width=\u00bbnone\u00bb column_border_style=\u00bbsolid\u00bb gradient_type=\u00bbdefault\u00bb][vc_column_text css=\u00bb\u00bb text_direction=\u00bbdefault\u00bb]\n<h2><span class=\"ez-toc-section\" id=\"El_papel_de_Airbnb_Bookingcom_Vrbo_y_otras_OTAs_en_tu_fiscalidad\"><\/span>El papel de Airbnb, Booking.com, Vrbo y otras OTAs en tu fiscalidad<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Si gestionas alquiler vacacional, lo m\u00e1s probable es que distribuyas tus viviendas en plataformas como Airbnb, Booking.com o Vrbo.<\/p>\n<p>Y aqu\u00ed hay algo importante:<br \/>\n-&gt; los ingresos obtenidos a trav\u00e9s de estas plataformas deben declararse \u00edntegramente, independientemente de c\u00f3mo cobres o de si el dinero pasa primero por la OTA.<\/p>\n<p>Las comisiones que te cobran son gasto deducible.<br \/>\nPero los ingresos brutos deben incluirse en tu declaraci\u00f3n.[\/vc_column_text][vc_column_text css=\u00bb\u00bb text_direction=\u00bbdefault\u00bb]\n<h3>\u00bfQu\u00e9 informaci\u00f3n recibe Hacienda?<\/h3>\n<p>Las plataformas est\u00e1n obligadas a suministrar informaci\u00f3n a la Agencia Tributaria mediante modelos informativos.<\/p>\n<p>El antiguo modelo 179 (Declaraci\u00f3n informativa trimestral de cesi\u00f3n de uso de viviendas con fines tur\u00edsticos) fue derogado.<\/p>\n<p>En la actualidad, la obligaci\u00f3n de informaci\u00f3n se articula a trav\u00e9s de los nuevos modelos informativos que han sustituido ese sistema, como el modelo 238, mediante los cuales las plataformas comunican a Hacienda los datos de los arrendadores y los importes obtenidos.<\/p>\n<p>Es decir:<br \/>\nHacienda conoce qui\u00e9n alquila, cu\u00e1nto ingresa y a trav\u00e9s de qu\u00e9 intermediario.<\/p>\n<div id=\"gtx-trans\" style=\"position: absolute; left: 158px; top: -9.78819px;\">\n<div class=\"gtx-trans-icon\"><\/div>\n<\/div>\n[\/vc_column_text][vc_column_text css=\u00bb\u00bb text_direction=\u00bbdefault\u00bb]\n<h3>\u00bfQu\u00e9 implica esto para el gestor profesional?<\/h3>\n<p>No declarar ingresos esperando que \u201cno se detecten\u201d no es una estrategia viable.<\/p>\n<p>La informaci\u00f3n est\u00e1 cruzada autom\u00e1ticamente.<\/p>\n<p>Las discrepancias generan comprobaciones y posibles sanciones.<\/p>\n<p>Adem\u00e1s, con la entrada en vigor del Registro \u00danico de Arrendamientos y la Ventanilla \u00danica Digital de Arrendamientos, el control y trazabilidad de los alquileres de corta duraci\u00f3n se refuerza a\u00fan m\u00e1s.<\/p>\n<p>Para gestores con m\u00faltiples viviendas, esto no es solo una cuesti\u00f3n fiscal: es gesti\u00f3n de riesgo.<\/p>\n<div id=\"gtx-trans\" style=\"position: absolute; left: 186px; top: -9.78819px;\">\n<div class=\"gtx-trans-icon\"><\/div>\n<\/div>\n[\/vc_column_text][\/vc_column][\/vc_row][vc_row type=\u00bbin_container\u00bb full_screen_row_position=\u00bbmiddle\u00bb column_margin=\u00bbdefault\u00bb equal_height=\u00bbyes\u00bb content_placement=\u00bbmiddle\u00bb column_direction=\u00bbdefault\u00bb column_direction_tablet=\u00bbdefault\u00bb column_direction_phone=\u00bbdefault\u00bb scene_position=\u00bbcenter\u00bb text_color=\u00bbdark\u00bb text_align=\u00bbleft\u00bb row_border_radius=\u00bbnone\u00bb row_border_radius_applies=\u00bbbg\u00bb overflow=\u00bbvisible\u00bb class=\u00bbsection-block\u00bb advanced_gradient_angle=\u00bb0&#8243; overlay_strength=\u00bb0.3&#8243; gradient_direction=\u00bbleft_to_right\u00bb shape_divider_position=\u00bbbottom\u00bb bg_image_animation=\u00bbnone\u00bb gradient_type=\u00bbdefault\u00bb shape_type=\u00bb\u00bb][vc_column column_padding=\u00bbno-extra-padding\u00bb column_padding_tablet=\u00bbno-extra-padding\u00bb column_padding_phone=\u00bbno-extra-padding\u00bb column_padding_position=\u00bbleft\u00bb bottom_margin_phone=\u00bb35&#8243; column_element_direction_desktop=\u00bbdefault\u00bb column_element_spacing=\u00bbdefault\u00bb desktop_text_alignment=\u00bbdefault\u00bb tablet_text_alignment=\u00bbdefault\u00bb phone_text_alignment=\u00bbdefault\u00bb background_color_opacity=\u00bb1&#8243; background_hover_color_opacity=\u00bb1&#8243; column_backdrop_filter=\u00bbnone\u00bb column_shadow=\u00bbnone\u00bb column_border_radius=\u00bbnone\u00bb column_link_target=\u00bb_self\u00bb column_position=\u00bbdefault\u00bb advanced_gradient_angle=\u00bb0&#8243; gradient_direction=\u00bbleft_to_right\u00bb overlay_strength=\u00bb0.3&#8243; width=\u00bb1\/1&#8243; tablet_width_inherit=\u00bbdefault\u00bb animation_type=\u00bbdefault\u00bb enable_animation=\u00bbtrue\u00bb animation=\u00bbfade-in-from-bottom\u00bb mobile_disable_entrance_animation=\u00bbtrue\u00bb animation_easing=\u00bbdefault\u00bb bg_image_animation=\u00bbnone\u00bb border_type=\u00bbsimple\u00bb column_border_width=\u00bbnone\u00bb column_border_style=\u00bbsolid\u00bb gradient_type=\u00bbdefault\u00bb][image_with_animation image_url=\u00bb36632&#8243; image_size=\u00bbfull\u00bb animation_type=\u00bbentrance\u00bb animation=\u00bbFade In\u00bb animation_easing=\u00bbdefault\u00bb animation_movement_type=\u00bbtransform_y\u00bb hover_animation=\u00bbnone\u00bb alignment=\u00bb\u00bb border_radius=\u00bb10px\u00bb box_shadow=\u00bbnone\u00bb image_loading=\u00bbdefault\u00bb max_width=\u00bb100%\u00bb max_width_mobile=\u00bbdefault\u00bb el_class=\u00bbfull-width\u00bb][\/vc_column][\/vc_row][vc_row type=\u00bbin_container\u00bb full_screen_row_position=\u00bbmiddle\u00bb column_margin=\u00bbdefault\u00bb column_direction=\u00bbdefault\u00bb column_direction_tablet=\u00bbdefault\u00bb column_direction_phone=\u00bbdefault\u00bb scene_position=\u00bbcenter\u00bb text_color=\u00bbdark\u00bb text_align=\u00bbleft\u00bb row_border_radius=\u00bbnone\u00bb row_border_radius_applies=\u00bbbg\u00bb overflow=\u00bbvisible\u00bb overlay_strength=\u00bb0.3&#8243; gradient_direction=\u00bbleft_to_right\u00bb shape_divider_position=\u00bbbottom\u00bb bg_image_animation=\u00bbnone\u00bb][vc_column column_padding=\u00bbpadding-7-percent\u00bb column_padding_tablet=\u00bbinherit\u00bb column_padding_phone=\u00bbinherit\u00bb column_padding_position=\u00bbright\u00bb column_element_direction_desktop=\u00bbdefault\u00bb column_element_spacing=\u00bbdefault\u00bb desktop_text_alignment=\u00bbdefault\u00bb tablet_text_alignment=\u00bbdefault\u00bb phone_text_alignment=\u00bbdefault\u00bb background_color_opacity=\u00bb1&#8243; background_hover_color_opacity=\u00bb1&#8243; column_backdrop_filter=\u00bbnone\u00bb column_shadow=\u00bbnone\u00bb column_border_radius=\u00bbnone\u00bb column_link_target=\u00bb_self\u00bb column_position=\u00bbdefault\u00bb advanced_gradient_angle=\u00bb0&#8243; gradient_direction=\u00bbleft_to_right\u00bb overlay_strength=\u00bb0.3&#8243; width=\u00bb1\/1&#8243; tablet_width_inherit=\u00bbdefault\u00bb animation_type=\u00bbdefault\u00bb bg_image_animation=\u00bbnone\u00bb border_type=\u00bbsimple\u00bb column_border_width=\u00bbnone\u00bb column_border_style=\u00bbsolid\u00bb gradient_type=\u00bbdefault\u00bb][vc_column_text]\n<h2><span class=\"ez-toc-section\" id=\"Preguntas_frecuentes_sobre_declarar_el_alquiler_vacacional_en_Espana\"><\/span>Preguntas frecuentes sobre declarar el alquiler vacacional en Espa\u00f1a<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Para ayudar al lector, hemos querido recopilar algunas de las preguntas m\u00e1s frecuentes alrededor de la declaraci\u00f3n de los alquileres vacacionales.[\/vc_column_text][\/vc_column][\/vc_row][vc_row type=\u00bbin_container\u00bb full_screen_row_position=\u00bbmiddle\u00bb column_margin=\u00bbdefault\u00bb column_direction=\u00bbdefault\u00bb column_direction_tablet=\u00bbdefault\u00bb column_direction_phone=\u00bbdefault\u00bb scene_position=\u00bbcenter\u00bb text_color=\u00bbdark\u00bb text_align=\u00bbleft\u00bb row_border_radius=\u00bbnone\u00bb row_border_radius_applies=\u00bbbg\u00bb overflow=\u00bbvisible\u00bb class=\u00bbsection-block\u00bb advanced_gradient_angle=\u00bb0&#8243; overlay_strength=\u00bb0.3&#8243; gradient_direction=\u00bbleft_to_right\u00bb shape_divider_position=\u00bbbottom\u00bb bg_image_animation=\u00bbnone\u00bb gradient_type=\u00bbdefault\u00bb shape_type=\u00bb\u00bb][vc_column column_padding=\u00bbno-extra-padding\u00bb column_padding_tablet=\u00bbinherit\u00bb column_padding_phone=\u00bbinherit\u00bb column_padding_position=\u00bball\u00bb column_element_direction_desktop=\u00bbdefault\u00bb column_element_spacing=\u00bbdefault\u00bb desktop_text_alignment=\u00bbdefault\u00bb tablet_text_alignment=\u00bbdefault\u00bb phone_text_alignment=\u00bbdefault\u00bb background_color_opacity=\u00bb1&#8243; background_hover_color_opacity=\u00bb1&#8243; column_backdrop_filter=\u00bbnone\u00bb column_shadow=\u00bbnone\u00bb column_border_radius=\u00bbnone\u00bb column_link_target=\u00bb_self\u00bb column_position=\u00bbdefault\u00bb gradient_direction=\u00bbleft_to_right\u00bb overlay_strength=\u00bb0.3&#8243; width=\u00bb1\/12&#8243; tablet_width_inherit=\u00bbdefault\u00bb animation_type=\u00bbdefault\u00bb bg_image_animation=\u00bbnone\u00bb border_type=\u00bbsimple\u00bb column_border_width=\u00bbnone\u00bb column_border_style=\u00bbsolid\u00bb][\/vc_column][vc_column column_padding=\u00bbpadding-7-percent\u00bb column_padding_tablet=\u00bbinherit\u00bb column_padding_phone=\u00bbinherit\u00bb column_padding_position=\u00bbright\u00bb column_element_direction_desktop=\u00bbdefault\u00bb column_element_spacing=\u00bbdefault\u00bb desktop_text_alignment=\u00bbdefault\u00bb tablet_text_alignment=\u00bbdefault\u00bb phone_text_alignment=\u00bbdefault\u00bb background_color_opacity=\u00bb1&#8243; background_hover_color_opacity=\u00bb1&#8243; column_backdrop_filter=\u00bbnone\u00bb column_shadow=\u00bbnone\u00bb column_border_radius=\u00bbnone\u00bb column_link_target=\u00bb_self\u00bb column_position=\u00bbdefault\u00bb advanced_gradient_angle=\u00bb0&#8243; gradient_direction=\u00bbleft_to_right\u00bb overlay_strength=\u00bb0.3&#8243; width=\u00bb11\/12&#8243; tablet_width_inherit=\u00bbdefault\u00bb animation_type=\u00bbdefault\u00bb bg_image_animation=\u00bbnone\u00bb border_type=\u00bbsimple\u00bb column_border_width=\u00bbnone\u00bb column_border_style=\u00bbsolid\u00bb gradient_type=\u00bbdefault\u00bb][vc_column_text css=\u00bb.vc_custom_1771418723043{margin-right: 10% !important;}\u00bb text_direction=\u00bbdefault\u00bb]\n<h3>\u00bfQu\u00e9 pasa si no declaro mi alquiler vacacional?<\/h3>\n<p>La Agencia Tributaria puede imponer sanciones que, con car\u00e1cter general, oscilan entre el 50 % y el 150 % de la cuota dejada de ingresar, en funci\u00f3n de la gravedad de la infracci\u00f3n, adem\u00e1s de intereses de demora.<\/p>\n<p>En determinados supuestos tambi\u00e9n pueden aplicarse recargos por presentaci\u00f3n extempor\u00e1nea.<\/p>\n<p>Las plataformas como Airbnb o Booking suministran informaci\u00f3n a Hacienda mediante modelos informativos y otros sistemas de reporte que permiten el cruce automatizado de datos.<\/p>\n<p>No declarar ingresos suele terminar en regularizaci\u00f3n, liquidaci\u00f3n complementaria y sanci\u00f3n.<\/p>\n<h3>\u00bfQu\u00e9 gastos puedo deducirme de la cuota anual para la Renta o Impuesto de Sociedades?<\/h3>\n<p>Depende de la calificaci\u00f3n fiscal del alquiler:<\/p>\n<p>Si es actividad econ\u00f3mica, se aplican las reglas generales de gastos necesarios para la actividad.<\/p>\n<p>Si es rendimiento de capital inmobiliario, los gastos deben prorratearse seg\u00fan los d\u00edas efectivamente alquilados.<\/p>\n<p>En ambos casos, los gastos deben estar justificados, registrados y vinculados al alquiler.<\/p>\n<p>Entre los m\u00e1s habituales:<\/p>\n<ul>\n<li>Reparaciones y mantenimiento<\/li>\n<li>IBI y comunidad<\/li>\n<li>Seguros<\/li>\n<li>Suministros<\/li>\n<li>Intereses de pr\u00e9stamos<\/li>\n<li>Amortizaci\u00f3n<\/li>\n<li>Comisiones de OTAs<\/li>\n<\/ul>\n<p>Importante: las mejoras que incrementan el valor del inmueble (ampliaciones, reformas estructurales relevantes) no se consideran simples reparaciones y siguen reglas espec\u00edficas, normalmente v\u00eda amortizaci\u00f3n.<\/p>\n<h3>\u00bfD\u00f3nde puedo consultar la normativa aplicable?<\/h3>\n<p>La referencia principal es la Agencia Tributaria, junto con:<\/p>\n<ul>\n<li>Ley del IRPF<\/li>\n<li>Ley del IVA<\/li>\n<li>Ley del Impuesto sobre Sociedades<\/li>\n<li>Normativa auton\u00f3mica y municipal en materia tur\u00edstica<\/li>\n<\/ul>\n<p>Adem\u00e1s, desde 2024 debe tenerse en cuenta el Real Decreto 1312\/2024, que regula el procedimiento del Registro \u00danico de Arrendamientos y crea la Ventanilla \u00danica Digital de Arrendamientos, afectando principalmente a obligaciones de registro e informaci\u00f3n en alquileres de corta duraci\u00f3n.<\/p>\n<p>Para interpretar correctamente determinados supuestos, tambi\u00e9n existen consultas vinculantes de la Direcci\u00f3n General de Tributos espec\u00edficas sobre alquiler tur\u00edstico.<\/p>\n<h3>\u00bfQu\u00e9 es lo esencial en cuanto a declarar el alquiler vacacional?<\/h3>\n<p>Para que las viviendas que gestionas puedan ser consideradas alquiler vacacional tendr\u00e1n que cumplir unos requisitos determinados por la legislaci\u00f3n local. Si los cumplen, est\u00e1s ante dos supuestos: si prestas servicios de hospedaje o no.<\/p>\n<p>Si los prestas, hablaremos de actividad empresarial y si no, de rendimiento de capital inmobiliario. En funci\u00f3n de lo que sea, habr\u00e1 un tratamiento distinto en los tres impuestos a tener en cuenta: el IGC, el IVA y el IRPF\/Impuesto de Sociedades.<\/p>\n<h3>\u00bfSe aplica la reducci\u00f3n del 50 % (o 60 %, 70 % o 90 %) por alquiler de vivienda?<\/h3>\n<p>No.<\/p>\n<p>Las reducciones previstas para alquiler de vivienda habitual solo se aplican cuando el contrato tiene por finalidad satisfacer una necesidad permanente de vivienda del arrendatario.<\/p>\n<p>Los contratos tur\u00edsticos y de temporada quedan expresamente excluidos de este r\u00e9gimen.<\/p>\n<h3 data-start=\"2855\" data-end=\"2928\">\u00bfCu\u00e1l es la clave para declarar correctamente el alquiler vacacional?<\/h3>\n<p data-start=\"2930\" data-end=\"2955\">Determinar correctamente:<\/p>\n<ol data-start=\"2957\" data-end=\"3143\">\n<li data-start=\"2957\" data-end=\"3032\">\n<p data-start=\"2960\" data-end=\"3032\">Si existe actividad econ\u00f3mica o mera puesta a disposici\u00f3n del inmueble<\/p>\n<\/li>\n<li data-start=\"3033\" data-end=\"3092\">\n<p data-start=\"3036\" data-end=\"3092\">Si el alquiler est\u00e1 sujeto y no exento de IVA o exento<\/p>\n<\/li>\n<li data-start=\"3093\" data-end=\"3143\">\n<p data-start=\"3096\" data-end=\"3143\">Qu\u00e9 gastos son deducibles y en qu\u00e9 proporci\u00f3n<\/p>\n<\/li>\n<\/ol>\n<p data-start=\"3145\" data-end=\"3265\">Una clasificaci\u00f3n incorrecta puede alterar IRPF, IVA y obligaciones formales, y derivar en regularizaciones posteriores.<\/p>\n[\/vc_column_text][\/vc_column][\/vc_row][vc_row type=\u00bbin_container\u00bb full_screen_row_position=\u00bbmiddle\u00bb column_margin=\u00bbdefault\u00bb column_direction=\u00bbdefault\u00bb column_direction_tablet=\u00bbdefault\u00bb column_direction_phone=\u00bbdefault\u00bb scene_position=\u00bbcenter\u00bb text_color=\u00bbdark\u00bb text_align=\u00bbleft\u00bb row_border_radius=\u00bbnone\u00bb row_border_radius_applies=\u00bbbg\u00bb overflow=\u00bbvisible\u00bb overlay_strength=\u00bb0.3&#8243; gradient_direction=\u00bbleft_to_right\u00bb shape_divider_position=\u00bbbottom\u00bb bg_image_animation=\u00bbnone\u00bb][vc_column column_padding=\u00bbpadding-7-percent\u00bb column_padding_tablet=\u00bbinherit\u00bb column_padding_phone=\u00bbinherit\u00bb column_padding_position=\u00bbright\u00bb column_element_direction_desktop=\u00bbdefault\u00bb column_element_spacing=\u00bbdefault\u00bb desktop_text_alignment=\u00bbdefault\u00bb tablet_text_alignment=\u00bbdefault\u00bb phone_text_alignment=\u00bbdefault\u00bb background_color_opacity=\u00bb1&#8243; background_hover_color_opacity=\u00bb1&#8243; column_backdrop_filter=\u00bbnone\u00bb column_shadow=\u00bbnone\u00bb column_border_radius=\u00bbnone\u00bb column_link_target=\u00bb_self\u00bb column_position=\u00bbdefault\u00bb advanced_gradient_angle=\u00bb0&#8243; gradient_direction=\u00bbleft_to_right\u00bb overlay_strength=\u00bb0.3&#8243; width=\u00bb1\/1&#8243; tablet_width_inherit=\u00bbdefault\u00bb animation_type=\u00bbdefault\u00bb bg_image_animation=\u00bbnone\u00bb border_type=\u00bbsimple\u00bb column_border_width=\u00bbnone\u00bb column_border_style=\u00bbsolid\u00bb gradient_type=\u00bbdefault\u00bb][vc_column_text]\n<h2><span class=\"ez-toc-section\" id=\"%C2%BFQue_es_lo_mas_prudente_al_declarar_el_alquiler_vacacional\"><\/span>\u00bfQu\u00e9 es lo m\u00e1s prudente al declarar el alquiler vacacional?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n[\/vc_column_text][\/vc_column][\/vc_row][vc_row type=\u00bbin_container\u00bb full_screen_row_position=\u00bbmiddle\u00bb column_margin=\u00bbdefault\u00bb column_direction=\u00bbdefault\u00bb column_direction_tablet=\u00bbdefault\u00bb column_direction_phone=\u00bbdefault\u00bb scene_position=\u00bbcenter\u00bb text_color=\u00bbdark\u00bb text_align=\u00bbleft\u00bb row_border_radius=\u00bbnone\u00bb row_border_radius_applies=\u00bbbg\u00bb overflow=\u00bbvisible\u00bb overlay_strength=\u00bb0.3&#8243; gradient_direction=\u00bbleft_to_right\u00bb shape_divider_position=\u00bbbottom\u00bb bg_image_animation=\u00bbnone\u00bb][vc_column column_padding=\u00bbpadding-7-percent\u00bb column_padding_tablet=\u00bbinherit\u00bb column_padding_phone=\u00bbinherit\u00bb column_padding_position=\u00bbright\u00bb column_element_direction_desktop=\u00bbdefault\u00bb column_element_spacing=\u00bbdefault\u00bb desktop_text_alignment=\u00bbdefault\u00bb tablet_text_alignment=\u00bbdefault\u00bb phone_text_alignment=\u00bbdefault\u00bb background_color_opacity=\u00bb1&#8243; background_hover_color_opacity=\u00bb1&#8243; column_backdrop_filter=\u00bbnone\u00bb column_shadow=\u00bbnone\u00bb column_border_radius=\u00bbnone\u00bb column_link_target=\u00bb_self\u00bb column_position=\u00bbdefault\u00bb advanced_gradient_angle=\u00bb0&#8243; gradient_direction=\u00bbleft_to_right\u00bb overlay_strength=\u00bb0.3&#8243; width=\u00bb1\/1&#8243; tablet_width_inherit=\u00bbdefault\u00bb animation_type=\u00bbdefault\u00bb bg_image_animation=\u00bbnone\u00bb border_type=\u00bbsimple\u00bb column_border_width=\u00bbnone\u00bb column_border_style=\u00bbsolid\u00bb gradient_type=\u00bbdefault\u00bb][vc_column_text]Aunque todo est\u00e1 explicado, <strong>la legislaci\u00f3n cambia r\u00e1pidamente<\/strong> y en cuanto empieces a declarar tu vivienda vacacional en la Renta o Impuesto de Sociedades posiblemente te surjan dudas sobre la marcha. Adem\u00e1s de que existen leyes locales que rigen cu\u00e1ndo se considera un alquiler vacacional y cu\u00e1ndo no. As\u00ed que nuestro consejo es que\u00a0pidas ayuda a personal experto en la materia. Que te diga cu\u00e1nto has de pagar exactamente, c\u00f3mo declarar los rendimientos, c\u00f3mo deducirte los gastos y evitar sorepresas inesperadas por parte de Hacienda.[\/vc_column_text][\/vc_column][\/vc_row][vc_row type=\u00bbin_container\u00bb full_screen_row_position=\u00bbmiddle\u00bb column_margin=\u00bbdefault\u00bb column_direction=\u00bbdefault\u00bb column_direction_tablet=\u00bbdefault\u00bb column_direction_phone=\u00bbdefault\u00bb bg_image=\u00bb36985&#8243; bg_position=\u00bbleft top\u00bb background_image_loading=\u00bbdefault\u00bb bg_repeat=\u00bbno-repeat\u00bb scene_position=\u00bbcenter\u00bb right_padding_desktop=\u00bb10%\u00bb right_padding_phone=\u00bb0&#8243; right_margin=\u00bb7%\u00bb right_margin_phone=\u00bb0&#8243; text_color=\u00bbdark\u00bb text_align=\u00bbleft\u00bb row_border_radius=\u00bb20px\u00bb row_border_radius_applies=\u00bbbg\u00bb overflow=\u00bbvisible\u00bb advanced_gradient_angle=\u00bb0&#8243; overlay_strength=\u00bb0.3&#8243; gradient_direction=\u00bbleft_to_right\u00bb shape_divider_position=\u00bbbottom\u00bb bg_image_animation=\u00bbnone\u00bb gradient_type=\u00bbdefault\u00bb shape_type=\u00bb\u00bb][vc_column column_padding=\u00bbpadding-3-percent\u00bb column_padding_tablet=\u00bbinherit\u00bb column_padding_phone=\u00bbpadding-5-percent\u00bb column_padding_position=\u00bball\u00bb right_margin=\u00bb7%\u00bb column_element_direction_desktop=\u00bbdefault\u00bb column_element_spacing=\u00bbdefault\u00bb desktop_text_alignment=\u00bbdefault\u00bb tablet_text_alignment=\u00bbdefault\u00bb phone_text_alignment=\u00bbdefault\u00bb background_color_opacity=\u00bb1&#8243; background_hover_color_opacity=\u00bb1&#8243; column_backdrop_filter=\u00bbnone\u00bb column_shadow=\u00bbnone\u00bb column_border_radius=\u00bb10px\u00bb column_link_target=\u00bb_self\u00bb column_position=\u00bbdefault\u00bb advanced_gradient_angle=\u00bb0&#8243; gradient_direction=\u00bbleft_to_right\u00bb overlay_strength=\u00bb0.3&#8243; width=\u00bb1\/1&#8243; tablet_width_inherit=\u00bbdefault\u00bb animation_type=\u00bbdefault\u00bb bg_image_animation=\u00bbnone\u00bb border_type=\u00bbsimple\u00bb column_border_width=\u00bbnone\u00bb column_border_style=\u00bbsolid\u00bb gradient_type=\u00bbdefault\u00bb column_padding_type=\u00bbdefault\u00bb][nectar_text_inline_images media_type=\u00bbimages\u00bb images=\u00bb49313&#8243; image_size=\u00bbmedium_featured\u00bb image_effect=\u00bbcircle_fade_in\u00bb text_color=\u00bb#ffffff\u00bb image_loading=\u00bblazy-load\u00bb text_direction=\u00bbdefault\u00bb]\n<h3>* Gestiona el alquiler vacacional con control y cumplimiento normativo<\/h3>\n<div id=\"gtx-trans\" style=\"position: absolute; left: 675px; top: 44.1597px;\">\n<div class=\"gtx-trans-icon\"><\/div>\n<\/div>\n[\/nectar_text_inline_images][vc_custom_heading text=\u00bbCentraliza tu operativa, automatiza procesos clave y mant\u00e9n tu actividad alineada con las obligaciones fiscales y regulatorias desde un \u00fanico sistema.\u00bb font_container=\u00bbtag:p|text_align:left|color:%23ffffff\u00bb use_theme_fonts=\u00bbyes\u00bb css=\u00bb\u00bb][nectar_btn size=\u00bblarge\u00bb open_new_tab=\u00bbtrue\u00bb button_style=\u00bbregular\u00bb button_color_2=\u00bbExtra-Color-2&#8243; solid_text_color_override=\u00bb#f15f41&#8243; icon_family=\u00bbdefault_arrow\u00bb text=\u00bbAgenda una llamada\u00bb url=\u00bbhttps:\/\/www.avantio.com\/es\/demo-request\/\u00bb][\/vc_column][\/vc_row][vc_row type=\u00bbfull_width_background\u00bb full_screen_row_position=\u00bbmiddle\u00bb column_margin=\u00bbdefault\u00bb column_direction=\u00bbdefault\u00bb column_direction_tablet=\u00bbdefault\u00bb column_direction_phone=\u00bbdefault\u00bb bg_color=\u00bb#ffffff\u00bb scene_position=\u00bbcenter\u00bb text_color=\u00bbdark\u00bb text_align=\u00bbleft\u00bb row_border_radius=\u00bbnone\u00bb row_border_radius_applies=\u00bbbg\u00bb overflow=\u00bbvisible\u00bb class=\u00bbpre-footer\u00bb advanced_gradient_angle=\u00bb0&#8243; 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