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A taxpayer queried whether subletting a property for tourist use without providing additional services constitutes an economic activity and which expenses are deductible. The DGT ruled that, as no hospitality services are provided, the income is classified as income from movable capital, allowing the rent to be deducted in proportion to the subletting period.
This ruling clarifies the tax distinction between hospitality-based tourist rentals (economic activities) and simple subletting (movable capital), affecting how owners report income and deduct expenses.
The tax team reviews your specific situation.
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