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Preguntas frecuentes (INFORMA AEAT):
Alquiler de bienes inmuebles consistente en la mera puesta a disposición del inquilino de un inmueble o parte del mismo durante períodos de tiempo determinados sin prestación de ningún tipo de servicio propio de hostelería. Arrendamiento de vivienda en el que el titular de la actividad no presta al inquilino ningún servicio de hospedaje. La tributación por este epígrafe tendrá lugar solo por aquellas viviendas que se hallen efectivamente alquiladas. 

Información de consultas a la Dirección General de Tributos:
Cesión de inmuebles a terceros para que éstos los exploten mediante la modalidad de "aprovechamiento por turnos de inmuebles" o "multipropiedad". Actividad consistente en el alquiler o en la mera puesta a disposición de futuros inquilinos de habitaciones de un bien alquilado durante períodos de tiempo determinados. Subarrendamiento de inmuebles. Empresa que se dedica al aprovechamiento de inmuebles por turnos o "multipropiedad".55:["$","$L68",null,{"codeType":"iae","code":"861.1","title":"Alquiler de viviendas","hasAssociatedCodes":true,"associatedCodes":[{"code":"55.90","title":"Otros servicios de alojamiento"},{"code":"68.20","title":"Alquiler de bienes inmobiliarios por cuenta propia"}],"slug":"alquiler-viviendas","description":"$69","category":"Viviendas"}]
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6e:T4d0,Comprende el alquiler, con o sin opción de compra, de toda clase de inmuebles destinados a vivienda. Los sujetos pasivos cuyas cuotas por esta actividad sean inferiores a 100.000 pesetas (601,01 euros) tributarán por cuota cero.
Preguntas frecuentes (INFORMA AEAT):
Alquiler de bienes inmuebles consistente en la mera puesta a disposición del inquilino de un inmueble o parte del mismo durante períodos de tiempo determinados sin prestación de ningún tipo de servicio propio de hostelería. Arrendamiento de vivienda en el que el titular de la actividad no presta al inquilino ningún servicio de hospedaje. La tributación por este epígrafe tendrá lugar solo por aquellas viviendas que se hallen efectivamente alquiladas. 

Información de consultas a la Dirección General de Tributos:
Cesión de inmuebles a terceros para que éstos los exploten mediante la modalidad de "aprovechamiento por turnos de inmuebles" o "multipropiedad". Actividad consistente en el alquiler o en la mera puesta a disposición de futuros inquilinos de habitaciones de un bien alquilado durante períodos de tiempo determinados. Subarrendamiento de inmuebles. Empresa que se dedica al aprovechamiento de inmuebles por turnos o "multipropiedad".5a:["$","$L6d",null,{"codeType":"iae","code":"861.1","title":"Alquiler de viviendas","associatedCodes":[{"code":"55.90","title":"Otros servicios de alojamiento"},{"code":"68.20","title":"Alquiler de bienes inmobiliarios por cuenta propia"}],"slug":"alquiler-viviendas","description":"$6e","category":"Viviendas"}]
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79:T4d0,Comprende el alquiler, con o sin opción de compra, de toda clase de inmuebles destinados a vivienda. Los sujetos pasivos cuyas cuotas por esta actividad sean inferiores a 100.000 pesetas (601,01 euros) tributarán por cuota cero.
Preguntas frecuentes (INFORMA AEAT):
Alquiler de bienes inmuebles consistente en la mera puesta a disposición del inquilino de un inmueble o parte del mismo durante períodos de tiempo determinados sin prestación de ningún tipo de servicio propio de hostelería. Arrendamiento de vivienda en el que el titular de la actividad no presta al inquilino ningún servicio de hospedaje. La tributación por este epígrafe tendrá lugar solo por aquellas viviendas que se hallen efectivamente alquiladas. 

Información de consultas a la Dirección General de Tributos:
Cesión de inmuebles a terceros para que éstos los exploten mediante la modalidad de "aprovechamiento por turnos de inmuebles" o "multipropiedad". Actividad consistente en el alquiler o en la mera puesta a disposición de futuros inquilinos de habitaciones de un bien alquilado durante períodos de tiempo determinados. Subarrendamiento de inmuebles. Empresa que se dedica al aprovechamiento de inmuebles por turnos o "multipropiedad".63:["$","div",null,{"style":{"contentVisibility":"auto","containIntrinsicSize":"auto 600px"},"children":["$","$L78",null,{"code":"861.1","title":"Alquiler de viviendas","type":"iae","categoria":"Viviendas","descripcion":"$79","associatedCount":2,"faqs":[{"question":"¿Qué actividades incluye el epígrafe IAE 861.1?","answer":"Comprende el alquiler, con o sin opción de compra, de toda clase de inmuebles destinados a vivienda. Los sujetos pasivos cuyas cuotas por esta actividad sean inferiores a 100.000 pesetas (601,01 euros) tributarán por cuota cero.\nPreguntas frecuentes (INFORMA AEAT):\nAlquiler de bienes inmuebles consi..."},{"question":"¿Necesito el código IAE 861.1 para darme de alta como autónomo?","answer":"Sí. Si tu actividad es \"Alquiler de viviendas\", debes incluir el epígrafe IAE 861.1 en el modelo 036 al darte de alta como autónomo ante la Agencia Tributaria (AEAT)."},{"question":"¿Qué códigos CNAE 2025 están asociados con el IAE 861.1?","answer":"El epígrafe IAE 861.1 tiene 2 códigos CNAE 2025 asociados. Consulta la sección \"Códigos CNAE 2025 asociados\" de esta página para ver el listado completo."}]}]}]
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66:["$","aside",null,{"aria-label":"Fuente normativa oficial","className":"p-4 bg-[var(--color-surface)] border border-[var(--color-border)] rounded-lg mt-4","children":[["$","p",null,{"className":"text-sm text-[var(--color-text-secondary)] mb-2","children":["$","strong",null,{"className":"text-[var(--color-text-primary)]","children":"Marco normativo (BOE)"}]}],["$","ul",null,{"className":"flex flex-col gap-2 text-xs text-[var(--color-text-secondary)]","children":[["$","li","Ley 35/2006 (LIRPF)-0",{"children":[["$","a",null,{"href":"https://www.boe.es/buscar/act.php?id=BOE-A-2006-20764","target":"_blank","rel":"noopener noreferrer","className":"hover:text-[var(--color-primary)] transition-colors underline decoration-dotted","children":"Ley 35/2006 (LIRPF)"}],null,["$","span",null,{"className":"ml-1 text-[var(--color-text-secondary)]","children":["· vigente desde ","1 de enero de 2007",""]}],null]}],["$","li","Ley 37/1992 (LIVA)-1",{"children":[["$","a",null,{"href":"https://www.boe.es/buscar/act.php?id=BOE-A-1992-28740","target":"_blank","rel":"noopener noreferrer","className":"hover:text-[var(--color-primary)] transition-colors underline decoration-dotted","children":"Ley 37/1992 (LIVA)"}],null,["$","span",null,{"className":"ml-1 text-[var(--color-text-secondary)]","children":["· vigente desde ","1 de enero de 1993",""]}],null]}],["$","li","Ley 20/2007 (Estatuto del Autónomo)-2",{"children":[["$","a",null,{"href":"https://www.boe.es/buscar/act.php?id=BOE-A-2007-13409","target":"_blank","rel":"noopener noreferrer","className":"hover:text-[var(--color-primary)] transition-colors underline decoration-dotted","children":"Ley 20/2007 (Estatuto del Autónomo)"}],null,["$","span",null,{"className":"ml-1 text-[var(--color-text-secondary)]","children":["· vigente desde ","12 de octubre de 2007",""]}],null]}]]}]]}]
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6c:["$","$L5",null,{"href":"/precios?segmento=gestorias","className":"group inline-flex min-h-[44px] items-center justify-center gap-2 rounded-lg bg-[var(--color-primary)] px-5 py-3 text-sm font-semibold text-[var(--color-background)] transition-opacity hover:opacity-90 focus:outline-none focus:ring-2 focus:ring-[var(--color-primary)] focus:ring-offset-2 focus:ring-offset-[var(--color-background)]","children":["Ver plan Gestoría",["$","svg",null,{"ref":"$undefined","xmlns":"http://www.w3.org/2000/svg","width":24,"height":24,"viewBox":"0 0 24 24","fill":"none","stroke":"currentColor","strokeWidth":2,"strokeLinecap":"round","strokeLinejoin":"round","className":"lucide lucide-arrow-right h-4 w-4 transition-transform group-hover:translate-x-0.5","aria-hidden":"true","children":[["$","path","1ays0h",{"d":"M5 12h14"}],["$","path","xquz4c",{"d":"m12 5 7 7-7 7"}],"$undefined"]}]]}]
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70:["$","li","Calendario fiscal 2026 personalizado — fechas exactas de declaraciones trimestrales y anuales.",{"className":"flex items-start gap-4","children":[["$","span",null,{"className":"font-mono text-xs uppercase tracking-wider text-[var(--color-accent)] mt-1 select-none","children":["05"," —"]}],["$","span",null,{"className":"text-sm text-[var(--color-text-secondary)] leading-relaxed","children":"Calendario fiscal 2026 personalizado — fechas exactas de declaraciones trimestrales y anuales."}]]}]
71:["$","li","Checklist imprimible — una sola hoja con todos los pasos ordenados para el día del alta.",{"className":"flex items-start gap-4","children":[["$","span",null,{"className":"font-mono text-xs uppercase tracking-wider text-[var(--color-accent)] mt-1 select-none","children":["06"," —"]}],["$","span",null,{"className":"text-sm text-[var(--color-text-secondary)] leading-relaxed","children":"Checklist imprimible — una sola hoja con todos los pasos ordenados para el día del alta."}]]}]
72:["$","div",null,{"className":"my-8 flex items-center justify-center gap-3","children":[["$","span",null,{"className":"flex-1 border-t border-[var(--color-accent)]/30"}],["$","span",null,{"aria-hidden":"true","className":"text-[var(--color-accent)]/70 text-sm tracking-widest","children":"·"}],["$","span",null,{"className":"flex-1 border-t border-[var(--color-accent)]/30"}]]}]
73:["$","p",null,{"className":"mt-2 mb-4 text-center font-mono text-xs tracking-wider uppercase text-[var(--color-text-secondary)]","children":"Una gestoría cobra €150–300 por esto. Tú: €9,95."}]
74:["$","div",null,{"className":"text-center","children":[["$","span",null,{"className":"font-mono tabular-nums tracking-tight text-4xl md:text-5xl font-light text-[var(--color-text-primary)]","children":["9,95",["$","span",null,{"className":"text-lg align-top text-[var(--color-text-secondary)] ml-0.5","children":"€"}]]}],["$","p",null,{"className":"mt-3 text-xs uppercase tracking-widest text-[var(--color-text-secondary)]","children":"IVA incluido · entrega < 60 s · pago seguro Stripe"}],["$","p",null,{"className":"mt-3 text-xs","children":["$","a",null,{"href":"/muestra-alta-autonomo.pdf","target":"_blank","rel":"noopener","className":"font-mono tracking-wider uppercase text-[var(--color-accent)] hover:underline","children":"[ Ver una muestra gratis (2 páginas, PDF) ]"}]}]]}]
75:["$","div",null,{"className":"mt-8 flex justify-center","children":["$","$L5",null,{"href":"/alta-autonomo/comprar/iae/8611/alquiler-viviendas?source=iae_detail","className":" group inline-flex items-center gap-2 px-6 py-3.5 rounded-lg bg-[var(--color-accent)] text-[#1a1208] text-sm font-semibold whitespace-nowrap hover:bg-[var(--color-accent-deep)] transition-all duration-200 focus:outline-none focus:ring-2 focus:ring-[var(--color-accent)] focus:ring-offset-2 focus:ring-offset-[#121212] ","children":["Comprar ahora · entrega < 60s · 9,95 €",["$","svg",null,{"ref":"$undefined","xmlns":"http://www.w3.org/2000/svg","width":24,"height":24,"viewBox":"0 0 24 24","fill":"none","stroke":"currentColor","strokeWidth":2,"strokeLinecap":"round","strokeLinejoin":"round","className":"lucide lucide-arrow-right w-4 h-4 transition-transform group-hover:translate-x-0.5","aria-hidden":"true","children":[["$","path","1ays0h",{"d":"M5 12h14"}],["$","path","xquz4c",{"d":"m12 5 7 7-7 7"}],"$undefined"]}]]}]}]
76:["$","div",null,{"className":"mt-10","children":["$","div",null,{"className":"flex flex-col md:flex-row items-stretch justify-center gap-0 text-center","children":[["$","div","Fuente",{"className":"flex-1 px-6 py-4 ","children":[["$","p",null,{"className":"text-[11px] uppercase tracking-widest text-[var(--color-accent)] font-medium","children":"Fuente"}],["$","p",null,{"className":"mt-1.5 text-sm text-[var(--color-text-secondary)]","children":"AEAT 2026 · oficial"}]]}],["$","div","Modelo 036",{"className":"flex-1 px-6 py-4 md:border-l border-t md:border-t-0 border-[var(--color-accent)]/30","children":[["$","p",null,{"className":"text-[11px] uppercase tracking-widest text-[var(--color-accent)] font-medium","children":"Modelo 036"}],["$","p",null,{"className":"mt-1.5 text-sm text-[var(--color-text-secondary)]","children":"tus casillas exactas"}]]}],["$","div","Calendario fiscal",{"className":"flex-1 px-6 py-4 md:border-l border-t md:border-t-0 border-[var(--color-accent)]/30","children":[["$","p",null,{"className":"text-[11px] uppercase tracking-widest text-[var(--color-accent)] font-medium","children":"Calendario fiscal"}],["$","p",null,{"className":"mt-1.5 text-sm text-[var(--color-text-secondary)]","children":"fechas 2026"}]]}]]}]}]
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54:["$","section",null,{"className":"mt-8 bg-[var(--color-card)] border border-[var(--color-border)] rounded-xl p-6 md:p-8 shadow-lg","aria-labelledby":"transmision-actividad-card-heading","children":[["$","h2",null,{"id":"transmision-actividad-card-heading","className":"text-base font-semibold text-[var(--color-text-primary)] mb-3","children":"Herencia o donación de este negocio: reducción por empresa familiar"}],["$","p",null,{"className":"text-sm text-[var(--color-text-secondary)] mb-3","children":["Si vas a heredar o donar ","Alquiler de viviendas",", esta reducción del Impuesto de Sucesiones y Donaciones (ISD) puede aplicarte directamente."]}],["$","p",null,{"className":"text-sm text-[var(--color-text-secondary)] mb-3","children":["La transmisión —por herencia o donación— de un negocio o empresa individual que constituya una actividad económica tiene una"," ",["$","strong",null,{"className":"text-[var(--color-text-primary)]","children":["reducción estatal del ",95,"%"]}]," ","en la base imponible del ISD (Art. 20.2.c Ley 29/1987), con requisito de mantenimiento de 10 años."]}],["$","p",null,{"className":"text-sm text-[var(--color-text-secondary)] mb-4","children":"Algunas comunidades autónomas la mejoran; compara la tuya."}],["$","ul",null,{"className":"list-disc list-inside space-y-1 text-sm text-[var(--color-text-secondary)] mb-5","children":[["$","li",null,{"children":"Parentesco: cónyuge, descendientes o ascendientes (Grupos I–II)."}],["$","li",null,{"children":"Mantenimiento de la actividad durante 10 años."}],["$","li",null,{"children":"La empresa o negocio debe constituir la actividad económica principal del transmitente."}]]}],["$","$L5",null,{"href":"/impuesto-sucesiones-donaciones","className":"text-sm font-semibold text-[var(--color-primary)] hover:underline","children":"Ver el Impuesto de Sucesiones y Donaciones por comunidad →"}]]}]
50:null
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77:["$","section",null,{"className":"mt-8 bg-gradient-to-br from-[var(--color-surface)] to-[var(--color-background)] border border-[var(--color-border)] rounded-xl p-6 md:p-8","aria-labelledby":"alta-steps-heading","children":[["$","div",null,{"className":"mb-8","children":[["$","div",null,{"className":"inline-flex items-center gap-2 px-3 py-1 bg-[var(--color-primary)]/10 border border-[var(--color-primary)]/20 rounded-full mb-3","children":["$","span",null,{"className":"text-sm font-semibold text-[var(--color-primary)]","children":"Alta paso a paso"}]}],["$","h2",null,{"id":"alta-steps-heading","className":"text-2xl font-bold text-[var(--color-text-primary)] mb-2","children":"Cómo dar de alta este código"}],["$","p",null,{"className":"text-[var(--color-text-secondary)] text-sm leading-relaxed","children":["Estos son los trámites para darte de alta con el ","epígrafe IAE 861.1"," y empezar tu actividad económica con todo en regla."]}]]}],["$","ol",null,{"className":"space-y-6","children":[["$","li","Comprueba el código y su CNAE asociado",{"className":"flex gap-4 md:gap-6","children":[["$","div",null,{"className":"flex-shrink-0","children":["$","div",null,{"className":"w-11 h-11 rounded-full bg-[var(--color-primary)]/10 border-2 border-[var(--color-primary)] flex items-center justify-center","children":["$","span",null,{"className":"text-[var(--color-primary)] font-bold text-lg","children":1}]}]}],["$","div",null,{"className":"flex-1 pt-1","children":[["$","h3",null,{"className":"text-lg font-semibold text-[var(--color-text-primary)] mb-1","children":"Comprueba el código y su CNAE asociado"}],["$","p",null,{"className":"text-[var(--color-text-secondary)] text-sm leading-relaxed","children":"Confirma que este epígrafe describe tu actividad y anota el código CNAE 2025 asociado: lo necesitarás en el mismo modelo 036."}],["$","div",null,{"className":"ml-[1.375rem] mt-4 h-5 border-l-2 border-dashed border-[var(--color-border)]"}]]}]]}],["$","li","Date de alta en Hacienda (modelo 036)",{"className":"flex gap-4 md:gap-6","children":[["$","div",null,{"className":"flex-shrink-0","children":["$","div",null,{"className":"w-11 h-11 rounded-full bg-[var(--color-primary)]/10 border-2 border-[var(--color-primary)] flex items-center justify-center","children":["$","span",null,{"className":"text-[var(--color-primary)] font-bold text-lg","children":2}]}]}],["$","div",null,{"className":"flex-1 pt-1","children":[["$","h3",null,{"className":"text-lg font-semibold text-[var(--color-text-primary)] mb-1","children":"Date de alta en Hacienda (modelo 036)"}],["$","p",null,{"className":"text-[var(--color-text-secondary)] text-sm leading-relaxed","children":"Presenta el modelo 036 ante la AEAT declarando este epígrafe IAE en el apartado de actividades económicas, junto al CNAE correspondiente."}],["$","div",null,{"className":"ml-[1.375rem] mt-4 h-5 border-l-2 border-dashed border-[var(--color-border)]"}]]}]]}],["$","li","Alta en el RETA y obligaciones locales",{"className":"flex gap-4 md:gap-6","children":[["$","div",null,{"className":"flex-shrink-0","children":["$","div",null,{"className":"w-11 h-11 rounded-full bg-[var(--color-primary)]/10 border-2 border-[var(--color-primary)] flex items-center justify-center","children":["$","span",null,{"className":"text-[var(--color-primary)] font-bold text-lg","children":3}]}]}],["$","div",null,{"className":"flex-1 pt-1","children":[["$","h3",null,{"className":"text-lg font-semibold text-[var(--color-text-primary)] mb-1","children":"Alta en el RETA y obligaciones locales"}],["$","p",null,{"className":"text-[var(--color-text-secondary)] text-sm leading-relaxed","children":"Regístrate como autónomo en la Seguridad Social (RETA) y consulta con tu Ayuntamiento si tu actividad necesita licencia de apertura o declaración responsable."}],false]}]]}]]}],["$","div",null,{"className":"mt-8 pt-6 border-t border-[var(--color-border)]","children":["$L80","$L81"]}],"$L82"]}]
7b:["$","p",null,{"className":"text-sm text-[var(--color-text-primary)] truncate","children":"Modelo 130"}]
7c:["$","p",null,{"className":"text-xs text-[var(--color-text-secondary)] mt-1 line-clamp-2","children":"Estimación directa (modulos_eligible=false)"}]
7d:["$","div",null,{"className":"flex items-center gap-1 text-xs text-[var(--color-text-secondary)] mt-3","children":[["$","svg",null,{"ref":"$undefined","xmlns":"http://www.w3.org/2000/svg","width":12,"height":12,"viewBox":"0 0 24 24","fill":"none","stroke":"currentColor","strokeWidth":2,"strokeLinecap":"round","strokeLinejoin":"round","className":"lucide lucide-calendar","aria-hidden":true,"children":[["$","path","1cmpym",{"d":"M8 2v4"}],["$","path","4m81vk",{"d":"M16 2v4"}],["$","rect","1hopcy",{"width":"18","height":"18","x":"3","y":"4","rx":"2"}],["$","path","8toen8",{"d":"M3 10h18"}],"$undefined"]}],["$","span",null,{"children":["Próximo plazo: ","20 jul 2026"]}]]}]
7e:["$","$L5","347",{"href":"/modelo/347","className":"group block p-4 bg-[var(--color-surface)] border border-[var(--color-border)] rounded-lg hover:border-[var(--color-primary)] transition-colors","children":[["$","div",null,{"className":"flex items-center justify-between gap-2 mb-2","children":[["$","span",null,{"className":"font-bold text-[var(--color-text-primary)] group-hover:text-[var(--color-primary)] transition-colors","children":["Modelo ","347"]}],["$","span",null,{"className":"inline-flex items-center px-2 py-0.5 rounded-full text-xs font-medium whitespace-nowrap bg-[var(--color-primary)]/15 text-[var(--color-primary)]","children":"Anual"}]]}],["$","p",null,{"className":"text-sm text-[var(--color-text-primary)] truncate","children":"Modelo 347"}],["$","p",null,{"className":"text-xs text-[var(--color-text-secondary)] mt-1 line-clamp-2","children":"Operaciones con terceros — siempre potencialmente aplicable (umbral 3.005,06€)"}],null]}]
7f:["$","p",null,{"className":"mt-4 text-sm text-[var(--color-text-secondary)]","children":[["$","svg",null,{"ref":"$undefined","xmlns":"http://www.w3.org/2000/svg","width":14,"height":14,"viewBox":"0 0 24 24","fill":"none","stroke":"currentColor","strokeWidth":2,"strokeLinecap":"round","strokeLinejoin":"round","className":"lucide lucide-calendar inline-block mr-1 align-middle","aria-hidden":"true","children":[["$","path","1cmpym",{"d":"M8 2v4"}],["$","path","4m81vk",{"d":"M16 2v4"}],["$","rect","1hopcy",{"width":"18","height":"18","x":"3","y":"4","rx":"2"}],["$","path","8toen8",{"d":"M3 10h18"}],"$undefined"]}],["$","a",null,{"href":"/api/v1/calendario/iae/8611.ics","className":"text-[var(--color-primary)] hover:underline","children":"Suscribirse al calendario fiscal (.ics)"}],["$","span",null,{"className":"ml-2 text-[var(--color-text-secondary)]/70","children":"— Importable en Google Calendar, Outlook o Apple Calendar."}]]}]
80:["$","h3",null,{"className":"text-sm font-semibold text-[var(--color-text-primary)] uppercase tracking-wide mb-4","children":"Modelos que tendrás que presentar"}]
81:["$","div",null,{"className":"grid grid-cols-1 md:grid-cols-3 gap-4","children":[["$","$L5","036",{"href":"/modelo/036","className":"group block bg-[var(--color-surface)] border border-[var(--color-border)] rounded-lg p-5 hover:border-[var(--color-primary)] transition-colors","children":[["$","div",null,{"className":"flex items-center gap-3 mb-3","children":[["$","div",null,{"className":"flex-shrink-0 w-8 h-8 bg-[var(--color-primary)]/10 rounded-lg flex items-center justify-center","children":["$","svg",null,{"ref":"$undefined","xmlns":"http://www.w3.org/2000/svg","width":24,"height":24,"viewBox":"0 0 24 24","fill":"none","stroke":"currentColor","strokeWidth":2,"strokeLinecap":"round","strokeLinejoin":"round","className":"lucide lucide-file-text w-4 h-4 text-[var(--color-primary)]","aria-hidden":"true","children":[["$","path","1rqfz7",{"d":"M15 2H6a2 2 0 0 0-2 2v16a2 2 0 0 0 2 2h12a2 2 0 0 0 2-2V7Z"}],["$","path","tnqrlb",{"d":"M14 2v4a2 2 0 0 0 2 2h4"}],["$","path","b1mrlr",{"d":"M10 9H8"}],["$","path","t4e002",{"d":"M16 13H8"}],["$","path","z1uh3a",{"d":"M16 17H8"}],"$undefined"]}]}],["$","span",null,{"className":"text-xs font-semibold text-[var(--color-text-secondary)] uppercase tracking-wider","children":["Paso ",1]}]]}],["$","h4",null,{"className":"text-sm font-bold text-[var(--color-text-primary)] group-hover:text-[var(--color-primary)] transition-colors mb-1","children":["Modelo ","036"]}],["$","p",null,{"className":"text-xs text-[var(--color-text-secondary)] mb-2","children":"Modelo 036"}],["$","p",null,{"className":"text-xs text-[var(--color-text-secondary)] leading-relaxed line-clamp-2","children":"Alta censal universal"}]]}],["$","$L5","100",{"href":"/modelo/100","className":"group block bg-[var(--color-surface)] border border-[var(--color-border)] rounded-lg p-5 hover:border-[var(--color-primary)] transition-colors","children":[["$","div",null,{"className":"flex items-center gap-3 mb-3","children":[["$","div",null,{"className":"flex-shrink-0 w-8 h-8 bg-[var(--color-primary)]/10 rounded-lg flex items-center justify-center","children":["$","svg",null,{"ref":"$undefined","xmlns":"http://www.w3.org/2000/svg","width":24,"height":24,"viewBox":"0 0 24 24","fill":"none","stroke":"currentColor","strokeWidth":2,"strokeLinecap":"round","strokeLinejoin":"round","className":"lucide lucide-file-text w-4 h-4 text-[var(--color-primary)]","aria-hidden":"true","children":[["$","path","1rqfz7",{"d":"M15 2H6a2 2 0 0 0-2 2v16a2 2 0 0 0 2 2h12a2 2 0 0 0 2-2V7Z"}],["$","path","tnqrlb",{"d":"M14 2v4a2 2 0 0 0 2 2h4"}],["$","path","b1mrlr",{"d":"M10 9H8"}],["$","path","t4e002",{"d":"M16 13H8"}],["$","path","z1uh3a",{"d":"M16 17H8"}],"$undefined"]}]}],["$","span",null,{"className":"text-xs font-semibold text-[var(--color-text-secondary)] uppercase tracking-wider","children":["Paso ",2]}]]}],["$","h4",null,{"className":"text-sm font-bold text-[var(--color-text-primary)] group-hover:text-[var(--color-primary)] transition-colors mb-1","children":["Modelo ","100"]}],["$","p",null,{"className":"text-xs text-[var(--color-text-secondary)] mb-2","children":"Modelo 100"}],["$","p",null,{"className":"text-xs text-[var(--color-text-secondary)] leading-relaxed line-clamp-2","children":"IRPF anual universal para autónomos"}]]}],["$","$L5","130",{"href":"/modelo/130","className":"group block bg-[var(--color-surface)] border border-[var(--color-border)] rounded-lg p-5 hover:border-[var(--color-primary)] transition-colors","children":[["$","div",null,{"className":"flex items-center gap-3 mb-3","children":[["$","div",null,{"className":"flex-shrink-0 w-8 h-8 bg-[var(--color-primary)]/10 rounded-lg flex items-center justify-center","children":["$","svg",null,{"ref":"$undefined","xmlns":"http://www.w3.org/2000/svg","width":24,"height":24,"viewBox":"0 0 24 24","fill":"none","stroke":"currentColor","strokeWidth":2,"strokeLinecap":"round","strokeLinejoin":"round","className":"lucide lucide-file-text w-4 h-4 text-[var(--color-primary)]","aria-hidden":"true","children":[["$","path","1rqfz7",{"d":"M15 2H6a2 2 0 0 0-2 2v16a2 2 0 0 0 2 2h12a2 2 0 0 0 2-2V7Z"}],["$","path","tnqrlb",{"d":"M14 2v4a2 2 0 0 0 2 2h4"}],"$L83","$L84","$L85","$undefined"]}]}],"$L86"]}],"$L87","$L88","$L89"]}]]}]
82:["$","div",null,{"className":"mt-6 flex justify-end","children":["$","$L5",null,{"href":"/iae/8611/alquiler-viviendas/alta","className":"inline-flex min-h-[44px] items-center gap-2 text-sm font-semibold text-[var(--color-primary)] hover:underline","children":["Ver guía completa de alta con"," ","IAE 861.1",["$","svg",null,{"ref":"$undefined","xmlns":"http://www.w3.org/2000/svg","width":24,"height":24,"viewBox":"0 0 24 24","fill":"none","stroke":"currentColor","strokeWidth":2,"strokeLinecap":"round","strokeLinejoin":"round","className":"lucide lucide-arrow-right w-4 h-4","aria-hidden":"true","children":[["$","path","1ays0h",{"d":"M5 12h14"}],["$","path","xquz4c",{"d":"m12 5 7 7-7 7"}],"$undefined"]}]]}]}]
5d:null
83:["$","path","b1mrlr",{"d":"M10 9H8"}]
84:["$","path","t4e002",{"d":"M16 13H8"}]
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86:["$","span",null,{"className":"text-xs font-semibold text-[var(--color-text-secondary)] uppercase tracking-wider","children":["Paso ",3]}]
87:["$","h4",null,{"className":"text-sm font-bold text-[var(--color-text-primary)] group-hover:text-[var(--color-primary)] transition-colors mb-1","children":["Modelo ","130"]}]
88:["$","p",null,{"className":"text-xs text-[var(--color-text-secondary)] mb-2","children":"Modelo 130"}]
89:["$","p",null,{"className":"text-xs text-[var(--color-text-secondary)] leading-relaxed line-clamp-2","children":"Estimación directa (modulos_eligible=false)"}]
5c:null
57:["$","section",null,{"aria-labelledby":"dgt-teaser-heading","className":"mt-8 rounded-xl border border-[var(--color-border)] bg-[var(--color-card)] p-6 md:p-8","children":[["$","p",null,{"className":"text-xs font-semibold uppercase tracking-wide text-[var(--color-primary)]","children":"Doctrina oficial"}],["$","h2",null,{"id":"dgt-teaser-heading","className":"mt-1 text-xl font-bold leading-snug text-[var(--color-text-primary)]","children":"Consultas vinculantes de la DGT para este epígrafe"}],["$","p",null,{"className":"mt-2 text-sm text-[var(--color-text-secondary)]","children":"Criterios oficiales de la Dirección General de Tributos aplicables a este epígrafe."}],["$","ul",null,{"className":"mt-5 divide-y divide-[var(--color-border)]","children":[["$","li","V0833-26",{"className":"py-4 first:pt-0 last:pb-0","children":[["$","$L5",null,{"href":"/consultas-dgt/v0833-26-alta-en-el-epigrafe-861-1","className":"font-semibold text-[var(--color-primary)] hover:underline focus-visible:outline-none focus-visible:ring-2 focus-visible:ring-[var(--color-primary)] focus-visible:ring-offset-2 focus-visible:ring-offset-[var(--color-card)]","children":"Epígrafe 861.1 IAE: modelo 840 y 036 - DGT V0833-26"}],["$","p",null,{"className":"mt-1 text-xs text-[var(--color-text-secondary)]","children":["DGT ","V0833-26"," · 17 de abril de 2026"]}],["$","p",null,{"className":"mt-2 line-clamp-3 text-sm text-[var(--color-text-secondary)]","children":"Se consulta si el alta en el epígrafe 861.1 debe declararse mediante el modelo 840, el modelo 036, o ambos. La DGT concluye que se deben presentar ambos modelos: el 840 para el alta en la matrícula del IAE y el 036 para la declaración censal de carácter general, sin que exista duplicidad."}]]}],["$","li","V0358-26",{"className":"py-4 first:pt-0 last:pb-0","children":[["$","$L5",null,{"href":"/consultas-dgt/v0358-26-tiene-que-presentar-el-modelo-840","className":"font-semibold text-[var(--color-primary)] hover:underline focus-visible:outline-none focus-visible:ring-2 focus-visible:ring-[var(--color-primary)] focus-visible:ring-offset-2 focus-visible:ring-offset-[var(--color-card)]","children":"Epígrafe 861.1 IAE: modelos 840 y 036 — DGT V0358-26"}],["$","p",null,{"className":"mt-1 text-xs text-[var(--color-text-secondary)]","children":["DGT ","V0358-26"," · 19 de febrero de 2026"]}],["$","p",null,{"className":"mt-2 line-clamp-3 text-sm text-[var(--color-text-secondary)]","children":"Se consulta si para el inicio de la actividad de arrendamiento de viviendas debe presentar el modelo 840, el modelo 036 o ambos. La DGT concluye que, al no estar exenta del IAE, debe presentar el modelo 840 de alta en el epígrafe 861.1 y, además, el modelo 036 de declaración censal de modificación."}]]}],["$","li","V0309-25",{"className":"py-4 first:pt-0 last:pb-0","children":[["$","$L5",null,{"href":"/consultas-dgt/v0309-25-dicha-actividad-supone-un-negocio-de","className":"font-semibold text-[var(--color-primary)] hover:underline focus-visible:outline-none focus-visible:ring-2 focus-visible:ring-[var(--color-primary)] focus-visible:ring-offset-2 focus-visible:ring-offset-[var(--color-card)]","children":"Epígrafe 685 IAE: alquiler pisos turísticos — DGT V0309-25"}],["$","p",null,{"className":"mt-1 text-xs text-[var(--color-text-secondary)]","children":["DGT ","V0309-25"," · 17 de marzo de 2025"]}],["$","p",null,{"className":"mt-2 line-clamp-3 text-sm text-[var(--color-text-secondary)]","children":"Se consulta si el arrendamiento de pisos turísticos constituye un negocio de hospedaje o un alquiler tradicional. La DGT concluye que esta actividad debe clasificarse en el grupo 685 de las Tarifas del IAE, correspondiente a alojamientos turísticos extrahoteleros."}]]}]]}],"$L8a"]}]
8a:["$","a",null,{"href":"#dossier-fiscal","className":"mt-5 inline-flex min-h-[44px] items-center gap-2 text-sm font-semibold text-[var(--color-primary)] hover:underline focus-visible:outline-none focus-visible:ring-2 focus-visible:ring-[var(--color-primary)] focus-visible:ring-offset-2 focus-visible:ring-offset-[var(--color-card)]","children":["Ver todas las consultas vinculantes de este epígrafe",["$","svg",null,{"ref":"$undefined","xmlns":"http://www.w3.org/2000/svg","width":24,"height":24,"viewBox":"0 0 24 24","fill":"none","stroke":"currentColor","strokeWidth":2,"strokeLinecap":"round","strokeLinejoin":"round","className":"lucide lucide-arrow-right h-4 w-4","aria-hidden":"true","children":[["$","path","1ays0h",{"d":"M5 12h14"}],["$","path","xquz4c",{"d":"m12 5 7 7-7 7"}],"$undefined"]}]]}]
