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V4524-16 ·19 October 2016 ·consulta-vinculante Medium impact
Tax

Leasing of property by a community of assets does not constitute an economic activity without employed staff

A query was raised regarding whether the leasing of premises by a community of assets can be considered an economic activity to qualify for exemptions. The DGT ruled that it cannot, as there is no employment of at least one full-time staff member.

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2016-10-19PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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