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The taxpayer inquired whether profits from heading 861.1 (rental of dwellings) can be allocated to the Canary Islands investment reserve. The DGT ruled that if the property is rented solely without providing hospitality services, the income is classified as income from real estate capital rather than an economic activity.
This ruling clarifies that purely residential rentals do not qualify as economic activities, thereby preventing taxpayers from accessing specific regional tax incentives like the Canary Islands investment reserve through this income stream.
The tax team reviews your specific situation.
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