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Una sociedad consultó si el arrendamiento de 160 viviendas mediante una gestora externa constituía actividad económica y si podía acogerse al régimen especial de arrendamiento de vivienda. La DGT resolvió que la subcontratación de la gestión no impide que exista actividad económica y que el acceso al régimen especial dependerá del cumplimiento de los requisitos legales.
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