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V1046-26 ·12 May 2026 ·consulta-vinculante Medium impact
Tax

Renting activity not considered economic if employee also performs property promotion functions

The consultant asks whether their properties are subject to an economic activity to apply the tax neutrality regime in a non-monetary contribution. The DGT responds that since the employee performs property promotion functions, not just rental management, the requirement of exclusive dedication for the rental to be considered an economic activity is not met.

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2026-05-12PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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