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V2705-19 ·3 October 2019 ·consulta-vinculante Medium impact
Tax

Property leasing not deemed an economic activity without at least one full-time employee

A consulting entity inquired whether its activity of leasing rural and urban estates constitutes an economic activity. The DGT ruled that the legal requirement is not met as the entity only employs staff on part-time contracts.

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2019-10-03PublishedPublished 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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