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  • Sole Traders - Holiday Leetings AL

    New regime for local accommodation establishments - IRS implications

    1. Exercising the activity of operating local accommodation establishments

    2. Transfer of property between the private sphere and business of the taxpayer

    2.1 Declaration of commencement of activity

    2.2. Cessation of activity

    2.3. Sale of the property used by the activity in the operation of local accommodation establishments (where there has not been a cessation of activity)

    3. Reaction against the fiscal framework arising from the declaration of commencement of activity

    Sole Traders - Holiday Leetings AL



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