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A landowner carrying out urbanisation works for resale asks whether the income is economic activity income or patrimonial gain. The DGT determines that, due to the organisation of means for urbanisation and resale, it constitutes economic activity.
Cuestión planteada 1. Si los ingresos derivados de la transmisión de los terrenos se considerarían como rendimientos de actividad económica o ganancia patrimonial para ambos cónyuges.
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