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V0162-25 ·13 February 2025 ·consulta-vinculante Medium impact
Tax

Property rentals not considered economic activities without full-time employment

The consultant asks whether property rentals, both personal and from property communities, constitute economic activities and whether the special non-monetary contributions regime applies. The DGT responds that they do not, as the requirement of employing a person on a full-time contract is not met.

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2025-02-13PublishedPublished 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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