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V0291-21 ·18 February 2021 ·consulta-vinculante Medium impact
Tax

Renting property is not an economic activity without a full-time employee

The DGT states that property rental is not an economic activity if no full-time employee with a labour contract is employed, thus preventing access to the special contribution regime.

In 6 key points

Lifecycle

2021-02-18PublishedPublished 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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