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V1184-25 ·1 July 2025 ·consulta-vinculante Low impact
Tax

Each real estate society must have a full-time employee for exemption

The consultant asks whether one group company can manage all properties to maintain the property tax exemption for the holding. The DGT responds that each property leasing society must independently meet the requirement of having at least one full-time employee on a fixed-term contract.

In 6 key points

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2025-07-01PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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