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V1705-20 ·29 May 2020 ·consulta-vinculante Medium impact
Tax

Property leasing ceases to be an economic activity without a full-time employee

A query was raised regarding whether property leasing retains its status as an economic activity following the dismissal of a worker, or if hiring a dependent self-employed professional is valid. The DGT ruled that if the requirement of having an employee under a full-time employment contract is not met, the income is reclassified as capital income.

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Lifecycle

2020-05-29PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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