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V1769-25 ·30 September 2025 ·consulta-vinculante Medium impact
Tax

Economic activity in the leasing of real estate generally requires the employment of at least one full-time employee

The DGT confirms that subcontracting property management services to external companies constitutes economic activity, even though the law mentions employment.

In 6 key points

How it affects those involved

Businesses engaging in property leasing may qualify as economic entities under the LIS through external service subcontracting.

Lifecycle

2025-09-30PublishedPublished 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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