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V5137-16 ·28 November 2016 ·consulta-vinculante Medium impact
Tax

Real estate leasing is considered an economic activity if a full-time employee is hired, even if they are a family member

A query was raised regarding whether hiring a partner's spouse as an administrative assistant allows real estate rental activities to be classified as an economic activity. The DGT ruled that it does, provided the requirement of employing at least one person under a full-time employment contract is met.

In 5 key points

How it affects those involved

This ruling clarifies the criteria for classifying property rental as an economic activity, specifically regarding the employment of family members to meet regulatory requirements.

Lifecycle

2016-11-28PublishedPublished 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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