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V2821-20 ·17 September 2020 ·consulta-vinculante Medium impact
Tax

Property leasing retains status as an economic activity if employment contract and full-time hours are maintained

The applicant inquired whether property leasing ceases to be an economic activity if the employee in charge enters active retirement. The DGT ruled that if the worker maintains their employment contract and full-time working hours, the requirements continue to be met.

In 6 key points

Lifecycle

2020-09-17PublishedPublished 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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