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V2757-16 ·20 June 2016 ·consulta-vinculante Medium impact
Tax

Leasing of real estate can constitute an economic activity even with outsourcing of management

A company inquired whether its real estate leasing activity qualifies as an economic activity for Corporate Income Tax, even when management is outsourced. The DGT responded that the conditions for economic activity are met even if human and material resources are subcontracted.

In 6 key points

How it affects those involved

The activity of leasing real estate is considered an economic activity under Corporate Income Tax, regardless of whether management is outsourced.

Lifecycle

2016-06-20PublishedPublished 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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