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A resident in Sweden enquires about the obligation to obtain a NIF and applicable withholdings on entering or transferring a turn-based exploitation right. The DGT states that if the right is established as a real right, it is considered immovable property for tax purposes.
Question raised In relation to the previous operations, the following questions are raised:
If the right of use by turn is established as a real right, its transfer is subject to Non-Resident Income Tax (IRNR) and the Tax on Legal Entities' Property Transfers (IIVTNU). Regarding the Transfer Tax on Property Transfers and Legal Acts (ITPAJD), the transfer of the right is subject to the tax as it constitutes an onerous transfer of a right, with the acquirer being the taxable person. The consultant must possess a Tax Identification Number (NIF) if they have tax-relevant relationships.
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