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V0414-26 ·26 February 2026 ·consulta-vinculante Medium impact
Tax

Rental of real estate can be considered economic activity via outsourcing management services

The DGT confirms that economic activity exists even when human and material resources are outsourced to external entities.

In 6 key points

How it affects those involved

Entities renting real estate may be deemed to carry out economic activity if management is outsourced to third parties.

Lifecycle

2026-02-26PublishedPublished 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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