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V3199-17 ·13 December 2017 ·consulta-vinculante Medium impact
Tax

Property leasing constitutes an economic activity if there is a full-time employee or if outsourced management requires a business organisation

A query was raised regarding whether property leasing should be classified as an economic activity for two companies within a group. The DGT ruled that this condition is met if at least one of the entities employs a full-time staff member or if the scale of the activity necessitates its own organisational structure or outsourced management.

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2017-12-13PublishedPublished 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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