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The applicant inquired whether administrators under the special Social Security regime meet the employment contract requirement to apply the residential leasing regime. The DGT ruled that a contract classified as employment under current regulations is required, which must be full-time and involve remuneration distinct from the administrator's position.
This ruling clarifies that simply holding an administrative role under a special social security regime is insufficient; a specific, full-time employment contract with separate pay is necessary to treat residential leasing as a business activity.
The tax team reviews your specific situation.
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