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V3094-20 ·15 October 2020 ·consulta-vinculante Medium impact
Tax

Property leasing is only an economic activity if full-time employment is provided

A query was raised regarding whether renting out residential and commercial properties could be classified as an economic activity if the taxpayer's son were hired. The DGT ruled that for it to qualify as an economic activity, it is necessary to employ a person under a full-time employment contract dedicated exclusively to said activity.

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2020-10-15PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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