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A Spanish company asks about the taxation and withholding of payments to non-residents for boat and mooring rentals. The DGT determines that boat rentals are capital movable income and mooring rentals are real estate income.
Non-residents renting boats or moorings in Spain are subject to Spanish tax based on the nature of the income, with boat rentals classified as capital movable income and mooring rentals as real estate income.
The tax team reviews your specific situation.
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