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V1826-25 ·13 October 2025 ·consulta-vinculante Medium impact
Tax

Requirements for the special rental regime: economic activity and VAT type

A company asks about the conditions for qualifying for the special rental regime under Corporate Income Tax and the applicable reduced VAT rate for property purchases. The DGT clarifies that economic activity requires at least one full-time employee, and the 4% reduced VAT rate may apply if there is an objective intention to meet the regime's requirements.

In 6 key points

How it affects those involved

Businesses considering rental property as an economic activity must ensure they have at least one full-time employee to qualify. The 4% reduced VAT rate is available if the objective intent to comply with the special rental regime is demonstrated.

Lifecycle

2025-10-13PublishedPublished 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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