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Published 1 month ago

Use of part of the housing for AL prevents tax exemption

Summary by Noticias Ao Minuto
The understanding is contained in the Authority's Tax and Customs response (AT) to different taxpayers with the same tax uncertainty, as they have parts of the house used for their own permanent and habitual residence and dedicated to local accommodation. In all cases, the AT responds that since part of the house (the ground floor in one case and a room in the other) is used 'for local accommodation activity, it is verified that it is not exclus…

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