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MEDIUM
FISCAL

Property rentals not considered economic activities without full-time employment

V0162-25

Prepared and reviewed by the BMC editorial team  ·  Methodology

Technical details

Type
consulta-vinculante (what is this?)
Identifier
V0162-25
Published
13 Feb 2025

Summary

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.

In 6 key points

Lifecycle

2025-02-13PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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