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A company intending to engage in the rental of commercial premises has requested clarification on whether it must pay tax on all its properties or only those currently let. The Directorate General for Taxes (DGT) has ruled that taxation applies only to those premises that are effectively rented out.
Cuestión planteada Se plantea si tiene que tributar por la totalidad de los locales ofrecidos o sólo por los efectivamente alquilados.
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