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V2427-20 ·15 July 2020 ·consulta-vinculante Medium impact
Tax

Transactions with homeowners' associations count towards the objective estimation limit

A query was raised regarding whether transactions with homeowners' associations are included in the limit for total income under the objective estimation regime and how the rental of premises is affected. The DGT ruled that such transactions do count towards the first limit and that the rental of premises only affects the objective estimation if it is classified as an economic activity.

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2020-07-15PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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