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A consultant asks about the tax treatment of temporary domain name transfers acquired as patrimonial assets. The DGT responds that the activity constitutes self-employment for VAT purposes and that the income is classified as mobile capital income under personal income tax.
Analysis pending. This ruling has been identified and indexed by the automatic ingestion system. BMC's team will complete the plain-language analysis within 24 hours. You may access the official source in the meantime.
What is published here, applied to a company or a specific case. The first meeting is free.
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