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V0409-25 ·20 March 2025 ·consulta-vinculante Medium impact
Tax

Renting property constitutes an economic activity if a full-time employee is employed, even if the employee works for other companies outside their working hours

The DGT confirms that a full-time employment contract, with the employee working a full schedule for the property rental company, satisfies the requirement for economic activity, regardless of other work undertaken outside that schedule.

In 6 key points

How it affects those involved

Businesses engaged in property rental may qualify as economic entities if they employ a full-time worker, irrespective of the employee's external work hours.

Lifecycle

2025-03-20PublishedPublished 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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