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V1624-23 ·8 June 2023 ·consulta-vinculante Medium impact
Tax

To maintain property tax exemption, each real estate company must have a full-time employee

The consultant asks whether a holding company must have a full-time employee or if its real estate subsidiaries must meet the requirement. The DGT responds that each company carrying out property rental must independently have at least one full-time employee under a labour contract.

In 6 key points

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2023-06-08PublishedPublished 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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