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Sales Tax added value (IVA) on rentals:

if you are leasing/renting the property, you will need to hire an accountant to take care of the sales tax report and to pay it. The Government will also tax on Services paid through websites such as AirbBnB, VRBO, Netflix, Spotify, and others so you want to make sure your accountant gets your company duly registered (D-140) and reports the taxes.