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V0942-25 ·27 May 2025 ·consulta-vinculante Low impact
Tax

Exemption not granted for property rental if activity not deemed economic

A taxpayer asks whether their holdings in a property leasing society are tax-exempt. The DGT responds that exemption does not apply because the activity is not considered economic and management functions are not carried out in accordance with requirements.

In 6 key points

How it affects those involved

Taxpayers involved in property leasing must ensure their activities meet economic criteria and management requirements to qualify for exemption.

Lifecycle

2025-05-27PublishedPublished 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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