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V2130-14 ·4 August 2014 ·consulta-vinculante Medium impact
Tax

Rental income from properties must be included in business revenue for IAE exemption

A taxpayer inquired whether income from the use of properties leased to related parties should be included in business revenue to qualify for IAE exemption. The DGT responded that such activity is economic and its income must be included in the business revenue calculation.

In 6 key points

How it affects those involved

Income from property rentals to related parties is considered economic activity and must be included in the business revenue base for IAE exemption.

Lifecycle

2014-08-04PublishedPublished 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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