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An individual has requested clarification regarding the taxation of renting a property to sublet it for tourist purposes without additional services. The Directorate General for Taxes (DGT) has determined that for Personal Income Tax (IRPF) purposes, this constitutes income from movable capital. Regarding VAT, the initial lease is subject to the 21% rate, whereas the subsequent subleases are exempt.
This ruling clarifies the tax treatment for individuals engaging in tourist subletting, distinguishing between income types for IRPF and VAT exemptions for subleasing activities.
The tax team reviews your specific situation.
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