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V1491-18 31 May 2018 · SG de Impuestos sobre las Personas Jurídicas Criterion in force
IS · actividad económica

Leasing of properties without full-time employees is not considered an economic activity for Corporate Tax

A company inquired whether the rental of several properties (flats, storage rooms, and garages) could be classified as an economic activity. The DGT ruled that the legal requirement of having at least one employee under a full-time employment contract is not met.

The question raised

Cuestión planteada Si la actividad de arrendamiento de inmuebles que se desarrolla con los medios descritos puede calificarse como actividad económica a efectos del Impuesto sobre Sociedades.

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