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Local Lodging and Capital Gains

Info from the NALLE Board:

“With the introduction of Decree Law 128/2014 of 29 August, questions have been raised regarding the potential assessment of Capital Gains when Owners use their own immovable property in the operation of a Local Lodging business. Local Lodging is a commercial enterprise and is taxed under Category B. Immovable property held in a private name that is used for business purposes by the owner may be subject to Capital Gains under certain circumstances ….”
The full text is available to our members.
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