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New guides on the latest Spanish tax and immigration developments.
Practical tools for informed decision-making.
A pharmacist asks when income from renting inherited properties is classified as income from economic activities. The DGT responds that this only occurs if there is at least one employee under a full-time employment contract.
This ruling clarifies the distinction between real estate capital income and business income, setting a high threshold for property management to be considered a professional economic activity.
The tax team reviews your specific situation.
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