- An entrepreneur sells two adjacent and connected apartments where both a hostel and a habitual residence are operated.
- The transmission of the part of the property that constitutes the entrepreneur’s habitual residence, which is not related to any business activity, is a non-business transmission between individuals subject to the Property Transfer Tax and Documented Legal Acts, Onerous Property Transfers modality.
Source: audiconsultores-etlglobal.com
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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