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V0438-21 ·2 March 2021 ·consulta-vinculante Medium impact
Tax

Property leasing requires a full-time employee to qualify as an economic activity

A company has enquired whether the leasing of owned and third-party properties constitutes an economic activity and whether a spin-off of these activities qualifies for the special regime. The DGT ruled that it is not an economic activity if there is no full-time employee dedicated exclusively to it, and that the spin-off does not meet the requirements of a business line.

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2021-03-02PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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