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V1234-18 ·11 May 2018 ·consulta-vinculante Medium impact
Tax

Real estate trading is an economic activity only if production or human resources are organised

A professor who buys and sells properties at auctions has enquired whether their profits constitute income from economic activities or capital gains. The DGT indicates that this will depend on whether the taxpayer organises their own means of production or human resources.

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2018-05-11PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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