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V0259-25 ·5 March 2025 ·consulta-vinculante Medium impact
Tax

Activity economic requirement met in property rental despite employee working elsewhere

The consultant asks whether a property rental company maintains its economic activity if its full-time employee works on other tasks outside their scheduled hours. The DGT responds that the requirement to have a full-time employee is met as long as the employee works the full schedule for the company, regardless of other activities outside that time.

In 6 key points

How it affects those involved

Companies engaged in property rental maintain their economic activity status as long as a full-time employee works the full schedule for the company, even if they perform additional duties outside that time.

Lifecycle

2025-03-05PublishedPublished 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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