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V1332-15 ·29 April 2015 ·consulta-vinculante Medium impact
Tax

Apprenticeship contracts do not meet full-time employment requirements for real estate leasing to qualify as an economic activity

A query was raised regarding whether using an apprenticeship contract satisfies the requirement of having at least one full-time employee for real estate leasing to be classified as an economic activity. The DGT ruled that it does not, as the actual working time does not constitute a full-time working day.

In 5 key points

How it affects those involved

This ruling clarifies that part-time or training-based employment cannot be used to meet the minimum staffing requirements necessary to qualify real estate leasing as a professional economic activity for tax or regulatory purposes.

Lifecycle

2015-04-29PublishedPublished 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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