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V1963-25 ·16 October 2025 ·consulta-vinculante Medium impact
Tax

Property management subcontracts could qualify as economic activity

The DGT states that while the law requires a full-time employee for property rental, specialised management subcontracting could constitute a valid economic activity on a case-by-case basis.

In 6 key points

How it affects those involved

Subcontracting property management may allow a company to qualify as carrying out an economic activity under the LIS.

Lifecycle

2025-10-16PublishedPublished 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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