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V3203-20 ·27 October 2020 ·consulta-vinculante Medium impact
Tax

Income from renting rooms in a dwelling is classified as income from real estate capital

A taxpayer has enquired about the tax treatment of income derived from renting two rooms in their home to a company. The DGT rules that this income constitutes income from real estate capital and specifies which expenses may be deducted.

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2020-10-27PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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