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V0978-26 5 May 2026 · SG de Impuestos sobre las Personas Jurídicas Criterion in force
IS · actividad económica

Renting property constitutes an economic activity only if a full-time employee is hired

A taxpayer asks whether their property rental activity counts as an economic activity and whether it can be contributed to a society under fiscal neutrality. The DGT clarifies that property rental qualifies as an economic activity only if a full-time employee on a labour contract is employed, and such contribution may qualify for the special fiscal neutrality regime if LIS requirements are met.

The question raised

Cuestión planteada 1) Si la actividad de arrendamiento de inmuebles que actualmente desarrolla cumple los requisitos previstos en el artículo 27.2 de la Ley 35/2006 del Impuesto sobre la Renta de las Personas Físicas, para su consideración como actividad económica.

Apply this to a real case

What is published here, applied to a company or a specific case. The first meeting is free.

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