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V0243-26 ·5 February 2026 ·consulta-vinculante Medium impact
Tax

Property leasing can constitute an economic activity if at least one full-time employee is employed

The DGT states that having at least one full-time employee under a labour contract indicates the presence of an economic activity when leasing industrial properties.

In 5 key points

How it affects those involved

An entity leasing industrial property and employing at least one full-time worker is considered to be carrying out an economic activity.

Lifecycle

2026-02-05PublishedPublished 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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