Skip to content
V3002-14 ·5 November 2014 ·consulta-vinculante Medium impact
Tax

Small business regime may apply if risks and benefits of hotel operations are assumed

An entity inquired whether operating a hotel by outsourcing management and staff constitutes an economic activity or a mere lease. The DGT ruled that if the entity assumes the risks and benefits and maintains the activity on a continuous basis, it is performing an economic activity.

In 6 key points

Lifecycle

2014-11-05PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact