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V1504-24 ·19 June 2024 ·consulta-vinculante Medium impact
Tax

Renting out property may be classified as mobile capital income

A natural person acting as a real estate intermediary inquires about the classification of rental income from properties and the obligation to withhold tax from the landlord. The DGT determines that such income is mobile capital income, except where hotel services are provided.

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Lifecycle

2024-06-19PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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