Partner-attended · reply within 24 business hours
Corporate transactions, capital markets and strategic deals.
Independent assessment and rigorous valuation of assets and businesses.
Business reinvention, sustainability and wealth management.
Corporate governance, succession and transformation
International tax planning and cross-border structuring.
Regulatory compliance and tax reporting obligations.
Special regimes for individuals and digital assets.
Tax defense and wealth taxes
Corporate immigration, ICT transfers, investor residency, digital nomad and regularisation.
Employment relations, mobility and regulatory protection.
Protection, compliance and digital resilience
Data protection, DPO and AI regulation
Company formation, contracts, shareholder agreements and corporate operations.
Contracts, dismissals, redundancies and labour court representation.
Insolvency proceedings, fresh start, micro-enterprise procedure and dissolution.
Litigation, arbitration, mediation, IP and real estate law.
Accounting, reporting and outsourced financial management.
Entity management, governance and personnel administration.
Incorporation, incentives and business acceleration.
Risk management, continuity and recovery
New guides on the latest Spanish tax and immigration developments.
Practical tools for informed decision-making.
A co-owner of a community of property engaged in real estate leasing has asked whether they can apply for the economic activity exemption. The Directorate General for Taxes (DGT) has ruled that the requirement to employ at least one person under a full-time employment contract is not met if the manager is one of the co-owners themselves.
Cuestión planteada 1) Aplicación de la exención prevista en el Artículo 4.Ocho de la Ley 19/1991, de 6 de junio, del Impuesto sobre el Patrimonio.
Para que el arrendamiento de inmuebles sea actividad económica, se requiere emplear al menos a una persona con contrato laboral y jornada completa, sin que las tareas de gestión realizadas por los propios arrendadores cuenten para este requisito. En una comunidad de bienes, cada comunero debe cumplir individualmente los requisitos de la exención, incluyendo ejercer la actividad de forma habitual, personal y directa, y que sea su principal fuente de renta. El hecho de que un comunero sea el empleado contratado no permite cumplir este requisito para la exención.
Partner-attended · reply within 24 business hours
Quick message
We reply within 24 business hours. Confidential handling guaranteed.
Google Meet
Direct slot with the partner. Complimentary consultation · no commitment · cancel up to 24h in advance.
Loading availability…
We're fully booked for the next 14 days.
That's a good sign — and we won't leave you hanging.
Request callback
Tell us a time window and a phone number. A partner will call you back during the chosen slot.
< 24 h reply · direct with partner
Have a specific question? Tell us your situation in a sentence or two — a partner will reply within 24 business hours.
Complimentary 30-minute meeting with the partner responsible for your area. Google Meet or in person. Cancel up to 24h in advance.
Loading availability…
We're fully booked for the next 14 days.
That's a good sign — and we won't leave you hanging.
Tell us your preferred time slot and a phone number. A partner will call you back — no hold queues, no gatekeepers.
We use our own and third-party cookies to improve your experience. More information
Essential for the website to function. Cannot be disabled.
Help us understand how you use the site to improve it.
Enable relevant content and advertising.