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V1843-16 ·27 April 2016 ·consulta-vinculante Medium impact
Tax

Lease of real estate can constitute economic activity even when management is outsourced

A company asked whether the operation of shopping centres by lease constitutes economic activity without having its own employees. The DGT responds that outsourcing management to third parties fulfils the requirement of economic activity.

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2016-04-27PublishedPublished 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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