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New guides on the latest Spanish tax and immigration developments.
Practical tools for informed decision-making.
A natural person asks whether renting a property for residential use is exempt from VAT and whether it must be taxed under IRPF as an economic activity. The DGT responds that the rental is exempt from VAT if the tenant is a natural person and uses it as a residence, and that under IRPF it is classified as income from immovable capital.
The tax team reviews your specific situation.
Partner-attended · reply within 24 business hours
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