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A query was raised regarding whether leasing a residential property to a public company aimed at promoting the rental market is exempt from VAT and how it is taxed under Personal Income Tax (IRPF). The Directorate General for Taxes (DGT) determines that the company may act as a managing entity for public housing support programmes, allowing for the VAT exemption, and clarifies the IRPF treatment based on the contracting model used.
The tax team reviews your specific situation.
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