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A query was raised regarding whether renting a business centre that includes services such as secretarial support, reception, or internet should be taxed as income from capital or as income from economic activities. The DGT has determined that, because additional services are provided and infrastructure is supplied, it constitutes an economic activity.
This ruling clarifies the tax classification for flexible workspace providers, distinguishing between simple property rental and the provision of business services.
The tax team reviews your specific situation.
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