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El consultante pregunta si debe aplicarse retención al alquilar un inmueble para servicios hosteleros en una finca rústica. La DGT explica que la retención dependerá de si es un arrendamiento de negocio o de elementos aislados, pero concluye que si es un terreno rústico aislado, no hay retención.
The tax team reviews your specific situation.
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