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A company enquires about the obligation to register with IAE for subletting properties or rooms, and the tax implications. The DGT states that registration under the 'rental of housing' category is required, except when the purpose is tourism, and examines applicable tax withholdings.
Businesses subletting residential properties must register with IAE under the rental of housing category, unless the use is for tourism. Withholdings on income are applicable based on market value.
The tax team reviews your specific situation.
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