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A taxpayer inquires about calculating the net yield of commercial premises to be leased to their daughter-in-law. The DGT clarifies that, as it is a lease to a relative, a minimum yield must be applied if the rental income is lower than the amount calculated according to the regulations.
Taxpayers leasing property to close relatives must ensure the declared rental income meets the statutory minimum yield requirements to avoid tax discrepancies.
The tax team reviews your specific situation.
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