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V3023-17 ·20 November 2017 ·consulta-vinculante Low impact
FISCAL

No hay obligación de alta en el censo de empresarios si el arrendamiento es exclusivamente de inmuebles exentos de IVA y no constituye actividad empresarial en IRPF

Lifecycle

2017-11-20PublishedPublished 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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