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V1844-23 ·27 June 2023 ·consulta-vinculante Medium impact
Tax

The purchase, renovation, and sale of housing is considered an economic activity for Personal Income Tax purposes

A taxpayer inquires whether the purchase of housing for renovation and resale constitutes an economic activity. The DGT responds in the affirmative, given the organization of means for the sale of real estate.

Lifecycle

2023-06-27PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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