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V1744-22 ·22 July 2022 ·consulta-vinculante Medium impact
Tax

Rental of rural property for tourism exempt from VAT and classified as real estate income

A natural person enquires about the tax treatment of a property registered as rural tourism accommodation rented for short periods without hotel services. The DGT determines that the operation is exempt from VAT if the purpose is residential and no hotel services are provided, and that the income is considered real estate income for personal income tax purposes as the economic activity requirements are not met.

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2022-07-22PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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