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V0326-25 18 March 2025 · SG de Impuestos Patrimoniales, Tasas y Precios Públicos Criterion in force
IP · exención

Employee with full-time contract required to maintain property tax exemption in rental activities

A person engaged in property rental asks whether she can carry out her employee's duties to preserve the property tax exemption. The DGT responds that this is not possible, as the activity requires a full-time employee under a labour contract.

The question raised

Cuestión planteada - Si cumpliría los requisitos para tener derecho a la exención en el Impuesto sobre el Patrimonio.

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