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V5283-16 ·14 December 2016 ·consulta-vinculante Medium impact
Tax

Lease of real estate constitutes economic activity even if management is subcontracted

The inquiry asks whether an entity managing and operating real estate through subcontracting carries out an economic activity. The DGT confirms that it does, provided the subcontracting replaces the need to hire in-house personnel for asset management.

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2016-12-14PublishedPublished 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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