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A taxpayer inquired about the taxation of income derived from subletting a dwelling and a parking space with the owner's permission. The Directorate General for Taxes (DGT) ruled that, in the absence of hospitality services, such income is classified as returns on movable capital.
Cuestión planteada Calificación y tributación de los ingresos que perciba por el subarrendamiento de la vivienda y la plaza de garaje.
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