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V1794-17 ·10 July 2017 ·consulta-vinculante Medium impact
Tax

Leasing of real estate is considered an economic activity even if management is subcontracted

A company enquired whether leasing real estate constitutes an economic activity and if it qualifies as a newly created entity. The DGT ruled that subcontracting management does not prevent the existence of an economic activity and that, provided no other circumstances apply, the regime for newly created entities could be applicable.

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2017-07-10PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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