We have an apartment to rent out, what would our tax implications be?

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My husband and I are both auto-entrepreneurs with our own sources of income. Our house has a self contained apartment that we’d like to rent out year round for holiday lets.

  1. Can one of us add this to our businesses?
  2. How should we do this?
  3. What would the tax implications be?

I’d expect it to bring in around €15,000 which would be less than both of our main incomes.

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