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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 87 results.
Fiscal neutrality cannot apply to contributions of rented immovable property without employees
V5228-26
Fiscal neutrality cannot apply to property contribution without economic activity
V5128-26
Outsourcing property management does not meet the requirement for hiring staff to classify property leasing as an economic activity
V5080-26
Holiday home rental without hotel services classified as property income
V1173-26
Share donations not covered by tax neutrality; property rental may be economic activity
V1092-26
Requirements for fiscal neutrality in the contribution of business branches
V0230-26
Property leasing can constitute an economic activity if at least one full-time employee is employed
V0243-26
Property management subcontracts do not guarantee economic activity
V0133-26
Rentals of community property not economic activities without full-time employment
V0048-26
Holiday accommodation with complementary services may constitute an economic activity for exemption from Wealth Tax
V2444-25
It is possible to meet the economic activity requirement by hiring a partner or manager on a full-time contract
V2227-25
Property management subcontracts could qualify as economic activity
V1963-25
Requirements for exemption from Wealth Tax in real estate leasing societies
V1815-25
Requirements for the special rental regime: economic activity and VAT type
V1826-25
Economic activity in the leasing of real estate generally requires the employment of at least one full-time employee
V1769-25
Rental tourism income classified as economic activities if hotel industry services are provided
V1140-25
Renting property constitutes an economic activity if a full-time employee is employed, even if the employee works for other companies outside their working hours
V0409-25
Employee with full-time contract required to maintain property tax exemption in rental activities
V0326-25
Activity economic requirement met in property rental despite employee working elsewhere
V0259-25
Requirements for the exemption from Wealth Tax in real estate rental companies
V0203-25
Property rentals not considered economic activities without full-time employment
V0162-25
Wealth Tax exemption requires separation of management duties and lease administration
V2422-24
Sociedad with 9 rental properties and no full-time employee not deemed to have economic activity for corporate tax purposes
V2236-24
Tourist accommodation rentals require additional services or an employee to be classified as an economic activity
V1130-24
Renting property can qualify for tax neutrality
V0433-24
Property leasing remains an economic activity if the employee maintains a full-time employment contract, even under active retirement
V2355-23
Full-time employee required for real estate leasing to qualify for Wealth Tax exemption
V1898-23
To maintain property tax exemption, each real estate company must have a full-time employee
V1624-23
Incompatibility between management roles and employment contracts for Wealth Tax exemptions in leasing activities
V1611-23
Part-time employment is eligible for the Canary Islands Investment Reserve (RIC)
V0745-23
Part-time employment is eligible for the Canary Islands Investment Reserve
V0746-23
Rental properties may be exempt from Wealth Tax if they are considered an economic activity
V0085-23
Requirements for entering special regime for non-cash property contributions to a company
V2155-22
Management and lease administration functions cannot be held by the same person for Wealth Tax exemption
V2031-22
Delegation of asset management prevents Wealth Tax exemption
V1914-22
Contributor's property contribution deemed invalid due to rental activity not being economic
V1299-22
Tourist holiday rentals: capital income or business income depending on services provided
V0743-22
Property leasing is only an economic activity if at least one full-time employee is hired
V0712-22
Rental income and expenses are recognised in the period they become due
V2617-21
Rental tourism requires IAE registration; income classified as real estate returns
V2595-21
Occasional residential letting for advertising purposes taxed as income from real estate capital
V2550-21
Renting property is only an economic activity if at least one full-time employee is hired
V2227-21
No imputation of property rental income if property is used in a full-time economic activity
V1294-21
Tourist rentals without hotel services or staff are classified as income from real estate capital
V0774-21
Expenses necessary for obtaining income from real estate capital are deductible
V0703-21
Renting property constitutes economic activity if at least one full-time employee is hired
V0619-21
Property leasing requires a full-time employee to qualify as an economic activity
V0438-21
Renting property is not an economic activity without a full-time employee
V0291-21
Wealth Tax exemption denied if property leasing lacks a full-time employee dedicated exclusively to the activity
V3319-20
Property leasing is only an economic activity if full-time employment is provided
V3094-20
Property leasing is an economic activity only if a full-time employee is hired
V3008-20
Property leasing retains status as an economic activity if employment contract and full-time hours are maintained
V2821-20
To qualify for special non-monetary contribution, rental must be an economic activity with a full-time employee
V2472-20
Economic activity of leasing can be assessed at group level if full-time staff are employed
V2471-20
Property leasing ceases to be an economic activity without a full-time employee
V1705-20
Canary Islands investment tax relief requires property rental to be an economic activity
V1386-20
Property leasing only constitutes an economic activity if the joint ownership employs a full-time worker
V0648-20
Tourist rentals may be exempt from VAT if they do not include hotel-style services
V3103-19
Tourist rentals only constitute an economic activity if they employ at least one full-time worker or provide hotel services
V2771-19
Rental income classified as investment income if no full-time employee is employed
V1847-19
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