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V0619-21 ·16 March 2021 ·consulta-vinculante Medium impact
Tax

Renting property constitutes economic activity if at least one full-time employee is hired

The DGT confirms that property rentals are considered an economic activity only if at least one full-time employee is employed under a labour contract.

In 6 key points

How it affects those involved

The ruling clarifies that property rental activities are classified as economic activities only when a full-time employee is hired under a labour contract.

Lifecycle

2021-03-16PublishedPublished 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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