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New guides on the latest Spanish tax and immigration developments.
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A query was raised regarding whether renting out a tourist apartment should be taxed as capital income or as a business activity. The DGT ruled that it depends on whether hotel-like services are provided or if a full-time employee is hired.
This ruling clarifies the tax distinction for holiday rental owners, highlighting that providing additional services or employing staff can reclassify income from capital gains to business activity, affecting tax obligations.
The tax team reviews your specific situation.
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