Skip to content
V0090-24 ·15 February 2024 ·consulta-vinculante Low impact
Tax

Rental of real estate can be considered economic activity even if management is outsourced

An entity outsourcing the management of its properties asks whether it carries out economic activity under the LIS. The DGT responds that, given the complexity and scale of the activity, economic activity can be considered even without own employees if management is outsourced to professionals.

In 6 key points

Lifecycle

2024-02-15PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact