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A taxpayer inquired about the classification of renting a business centre that includes secretarial, cleaning, and internet services. The Directorate General for Taxes (DGT) ruled that, because additional services are provided and infrastructure is supplied to the client, it constitutes an economic activity rather than a mere lease of real estate.
This ruling clarifies the distinction between passive real estate income and active business income, affecting how tax obligations and deductions are applied for providers of shared workspaces.
The tax team reviews your specific situation.
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