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A real estate promoter asks whether renting property not linked to their promotion activities qualifies them as a business operator and whether such rental is subject to VAT. The DGT responds that the consultant is a business operator for both activities and that the rental is subject to tax.
The rental of property not connected to real estate promotion activities constitutes a business activity, subject to VAT, and does not benefit from any exemption.
The tax team reviews your specific situation.
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