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V1997-21 ·24 June 2021 ·consulta-vinculante Medium impact
Tax

Special housing rental regime requires employing at least one full-time staff member

The inquirer asks whether hiring a full-time employee and possessing a specific premises are requirements for qualifying under the special housing rental regime. The Directorate-General for Tax (DGT) responds that for the rental to be classified as an economic activity, it is mandatory to employ at least one person under a full-time employment contract.

In 6 key points

How it affects those involved

Property owners wishing to benefit from the special tax regime for housing rentals must ensure they meet the staffing requirement of at least one full-time employee to qualify the activity as an economic activity.

Lifecycle

2021-06-24PublishedPublished 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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