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V0680-19 ·27 March 2019 ·consulta-vinculante Medium impact
Tax

Income from accommodation and board for international students taxed as business income

A query was raised regarding whether hosting international students by families constitutes an economic activity or a property lease. The DGT has determined that, by providing both board and lodging services, it is classified as an economic activity.

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Lifecycle

2019-03-27PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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