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A taxpayer asks how to classify income obtained from the subletting of a dwelling intended for tourist rental. The DGT responds that such income constitutes returns on movable capital, unless it constitutes an economic activity.
Question posed: Classification of income received from subletting for Personal Income Tax purposes.
Income from subletting is considered returns on movable capital if it does not constitute economic activities. It shall only be classified as income from economic activities if there is the self-directed organization of means of production and human resources to intervene in the production or distribution of goods or services, as would occur when providing complementary services of the hotel industry.
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