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V3008-20 ·6 October 2020 ·consulta-vinculante Medium impact
Tax

Property leasing is an economic activity only if a full-time employee is hired

A property owner with 20 properties inquired whether the rental of her properties could be classified as an economic activity. The DGT ruled that it is only so if there is at least one employee under a full-time employment contract.

In 6 key points

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2020-10-06PublishedPublished 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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