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V2747-20 ·9 September 2020 ·consulta-vinculante Medium impact
Tax

At least one full-time employee required for residential leasing to qualify as an economic activity

A company dedicated to residential leasing has enquired whether it can benefit from the special tax regime. The DGT clarifies that, for leasing to be classified as an economic activity, the company must employ at least one person under a full-time employment contract.

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2020-09-09PublishedPublished 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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