Skip to content
V1606-17 ·21 June 2017 ·consulta-vinculante Medium impact
Tax

Subcontracting property management may allow rental activities to be considered economic

The consultant asks whether its subsidiaries carry out economic activity in property rental even though the management is outsourced. The DGT responds that the requirement for economic activity is met even if human and material resources are subcontracted.

In 6 key points

Lifecycle

2017-06-21PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact