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A taxpayer intends to rent properties for tourist use while providing complementary services such as cleaning and maintenance. The DGT rules that, because services typical of the hotel industry are provided, the income is classified as income from business activities.
Question posed: Taxation under Personal Income Tax.
If the rental of real estate for tourist use is supplemented with services typical of the hotel industry (such as restaurant, cleaning, or laundry services), the income shall be classified as income from economic activities. If such services are not provided and only the real estate is made available, it shall be treated as income from real estate capital. In the specific case, by offering complementary services, the income is classified as income from economic activities.
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