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New guides on the latest Spanish tax and immigration developments.
Practical tools for informed decision-making.
A taxpayer asks how to declare the rental of a room in their home and whether they can apply the exemption for the transfer of a primary residence being over 65 years of age. The DGT responds that the income constitutes returns on real estate capital and that the exemption only applies to the part of the residence for private use.
The tax team reviews your specific situation.
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