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V0384-15 ·2 February 2015 ·consulta-vinculante Medium impact
Tax

Apprenticeship contracts do not meet full-time working requirements for property leasing to qualify as an economic activity

A query was raised regarding whether using an apprenticeship contract satisfies the requirement of having a full-time employee for property leasing to be classified as an economic activity. The DGT ruled that it does not, as the actual working time does not amount to a full-time working day.

In 5 key points

How it affects those involved

Property owners relying on apprenticeship contracts to qualify for business tax treatments for property leasing may find their activities classified as non-economic.

Lifecycle

2015-02-02PublishedPublished 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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