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A query was made regarding the taxation under Personal Income Tax (IRPF) and VAT for the leasing of a parking space. The DGT indicates that, provided it does not constitute an economic activity, the income is classified as income from real estate capital and the transaction is subject to VAT.
Cuestión planteada Cómo debe declarar en el IRPF la renta que percibirá el propietario de una plaza de garaje que decide arrendarla y obligaciones fiscales en el ámbito del Impuesto sobre el Valor Añadido.
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