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V1771-14 ·8 July 2014 ·consulta-vinculante Medium impact
Tax

Small business tax regime applicable if property leasing constitutes an economic activity

A company inquired whether it could apply the tax rate for small businesses while engaged in property leasing activities. The DGT ruled that if an exclusive premises is used for management and at least one full-time employee is employed, an economic activity is being carried out, allowing access to the regime.

In 6 key points

How it affects those involved

Companies engaged in property leasing may benefit from lower tax rates if they can demonstrate the existence of an economic activity through dedicated management premises and staff.

Lifecycle

2014-07-08PublishedPublished 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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