Skip to content
V0326-25 ·18 March 2025 ·consulta-vinculante Medium impact
Tax

Employee with full-time contract required to maintain property tax exemption in rental activities

A person engaged in property rental asks whether she can carry out her employee's duties to preserve the property tax exemption. The DGT responds that this is not possible, as the activity requires a full-time employee under a labour contract.

In 6 key points

How it affects those involved

Property tax exemption in rental activities is only maintained if a full-time employee on a labour contract is employed.

Lifecycle

2025-03-18PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact