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V3229-23 ·13 December 2023 ·consulta-vinculante Medium impact
Tax

Requirements for rental to be an economic activity and qualify for fiscal neutrality: full-time employee and commercial accounting

A natural person asks whether their property rental activity constitutes an economic activity and whether it can be assigned to a company with fiscal neutrality. The DGT states that for rental to be considered an economic activity, at least one full-time employee must be employed, and commercial accounting under the Commercial Code is essential for fiscal neutrality.

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2023-12-13PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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