This income category applies to businesses (as a company) that own a property they rent out or are tenants of a property they sublet (for example, your company rents a large medical practice and sublets several spaces to other healthcare professionals).

In both cases, rental income received is fully taxable and VAT is always exempt, with a few exceptions (professional rental of a new building or a business centre offering services).

Please note that if you own a property in a private capacity, the taxation of rental income depends on your tenant (private or professional use). In that case, the rental income does not appear in your professional activity income but in your personal tax return.

💡 If you own a property in a private capacity, any related rental income will not be included in your professional income.