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V2550-21 ·21 October 2021 ·consulta-vinculante Medium impact
Tax

Occasional residential letting for advertising purposes taxed as income from real estate capital

A taxpayer inquired whether the occasional letting of their home for advertising recordings or photo shoots constitutes an economic activity. The DGT ruled that, as no employee is hired under a full-time employment contract, it does not qualify as an economic activity.

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2021-10-21PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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