Skip to content
MEDIUM
FISCAL

Property management subcontracts could qualify as economic activity

V1963-25

Prepared and reviewed by the BMC editorial team  ·  Methodology

Technical details

Type
consulta-vinculante (what is this?)
Identifier
V1963-25
Published
16 Oct 2025

Summary

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.

Does this provision affect you?

The fiscal team reviews your specific situation.

Talk to the fiscal team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact