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V2744-17 ·25 October 2017 ·consulta-vinculante Medium impact
Tax

Property leasing is only an economic activity if at least one full-time employee is hired

A query was raised regarding when income from property rentals transitions from real estate capital income to income from economic activities. The DGT ruled that it is necessary to employ at least one person under a full-time employment contract.

In 6 key points

Lifecycle

2017-10-25PublishedPublished 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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