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V1769-25 30 September 2025 · SG de Impuestos sobre las Personas Jurídicas Analysis pending
IS · actividad económica

Economic activity in the leasing of real estate generally requires the employment of at least one full-time employee

The DGT confirms that subcontracting property management services to external companies constitutes economic activity, even though the law mentions employment.

Analysis pending. This ruling has been identified and indexed by the automatic ingestion system. BMC's team will complete the plain-language analysis within 24 hours. You may access the official source in the meantime.

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