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V2227-21 ·4 August 2021 ·consulta-vinculante Medium impact
Tax

Renting property is only an economic activity if at least one full-time employee is hired

The consultant asks whether their property rental activity in a community of property can be considered an economic activity. The DGT responds that this requirement is not met as no third party has been hired for management.

In 6 key points

How it affects those involved

Rental activities in community property are not considered economic activities unless a full-time employee is hired for management.

Lifecycle

2021-08-04PublishedPublished 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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