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V0013-26 ·8 January 2026 ·consulta-vinculante Medium impact
Tax

Rental of property can be considered economic activity via professional management sub-contracting

The inquiry asks whether a company leasing industrial spaces constitutes a patrimonial entity. The DGT responds that if the scale and complexity of the activity justify professional management sub-contracting instead of employing staff, the economic activity requirement is met.

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2026-01-08PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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