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V1540-22 ·27 June 2022 ·consulta-vinculante Medium impact
Tax

Income from the rental of different areas of a property constitutes returns on real estate capital (if they do not constitute an economic activity)

A property owner asks how to classify the income obtained from renting two different areas of their property. The DGT responds that, if it is not an economic activity, it constitutes returns on real estate capital.

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2022-06-27PublishedPublished 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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