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The taxpayer inquired whether their sole employee transitioning to active retirement would affect the classification of the property leasing activity as an economic activity. The DGT ruled that if the employment contract and full-time working hours are maintained, the requirements are met for Corporate Tax, Personal Income Tax, and Wealth Tax purposes.
This ruling provides legal certainty for property owners employing staff who transition to active retirement, ensuring they can maintain the tax benefits associated with performing an economic activity.
The tax team reviews your specific situation.
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