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 married couple under community property regime asks whether renting out 11 properties can be classified as an economic activity and what the requirements are. The DGT clarifies that for it to be considered an economic activity, there must be at least one employee under a full-time employment contract, regardless of whether they are a family member.
Cuestión planteada - Si puede considerarse la actividad de arrendamiento como actividad económica, y si podría uno de los dos miembros de la pareja darse de alta en el epígrafe 861.1. En caso de darse de alta en dicho epígrafe, se pregunta si tiene además que darse de alta en la seguridad social y cotizar.
Para que el arrendamiento de inmuebles sea actividad económica, se requiere la ordenación de medios de producción y, específicamente, contar con al menos una persona empleada con contrato laboral y a jornada completa. Si no se cumple este requisito de organización mínima, los ingresos se califican como rendimientos del capital inmobiliario. En el caso de personas físicas, no es aplicable la bonificación del 85% del Impuesto sobre Sociedades destinada a sociedades de arrendamiento.
What is published here, applied to a company or a specific case. The first meeting is free.
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, with no hold queues and 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.