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V3954-16 ·20 September 2016 ·consulta-vinculante Medium impact
Tax

Property leasing constitutes an economic activity if at least one full-time employee is hired

A company dedicated to renting premises and industrial warehouses consulted whether its activity qualifies as an economic activity. The DGT ruled that it does, as it employs one staff member under a full-time employment contract for management purposes.

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2016-09-20PublishedPublished 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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