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A taxpayer has requested clarification on how to classify income derived from an industrial warehouse they intend to acquire via financial leasing for the purpose of subletting. The Directorate General of Taxes (DGT) indicates that the classification depends on whether there is an organisation of production means and human resources.
This ruling clarifies the distinction between investment income and business activity for taxpayers subletting assets, which has significant implications for tax rates and social security contributions.
The tax team reviews your specific situation.
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