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V2766-23 ·10 October 2023 ·consulta-vinculante Medium impact
Tax

Rentals intended to satisfy permanent housing needs are classified as residential leases

A query was raised regarding whether renting apartments within a larger property for twelve months or more constitutes a residential lease. The DGT ruled that this depends on whether the primary purpose is to satisfy the tenant's permanent housing needs.

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2023-10-10PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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