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V0133-26 ·27 January 2026 ·consulta-vinculante Medium impact
Tax

Property management subcontracts do not guarantee economic activity

The DGT states that economic activity for corporate tax requires at least one employee with a full-time labour contract.

In 6 key points

How it affects those involved

Subcontracting property management alone does not constitute economic activity under corporate tax rules.

Lifecycle

2026-01-27PublishedPublished 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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