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V2227-25 ·19 November 2025 ·consulta-vinculante Medium impact
Tax

It is possible to meet the economic activity requirement by hiring a partner or manager on a full-time contract

The consultant asks whether it is possible to hire a partner or manager under a full-time employment contract to meet the requirements of the special rental regime. The DGT responds that this is possible as long as the conditions of the LIS are met.

In 6 key points

Lifecycle

2025-11-19PublishedPublished 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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