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V0346-25 ·19 March 2025 ·consulta-vinculante Medium impact
Tax

Lease of real estate constitutes economic activity even if management is subcontracted

The DGT confirms that three property leasing entities carry out economic activity under the LIS, as professional management subcontracting does not negate the requirement of economic activity.

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2025-03-19PublishedPublished 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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