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V0102-21 ·28 January 2021 ·consulta-vinculante Medium impact
Tax

Leasing a business means properties are considered tied to an economic activity

A retired couple seeks clarification on whether their rural properties, leased to their children's company, are assets tied to an economic activity. The DGT explains the distinction between leasing a business and leasing isolated assets.

In 6 key points

Lifecycle

2021-01-28PublishedPublished 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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