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V2095-16 13 May 2016 · SG de Impuestos sobre las Personas Jurídicas Criterion in force
IS · actividad económica

Property leasing is deemed an economic activity if at least one full-time employee is hired

A company sought clarification on whether its property leasing activities qualified as an economic activity under the Corporate Tax Act. The DGT has ruled that for leasing to be classified as an economic activity, it is necessary to employ at least one person under a full-time employment contract.

The question raised

Cuestión planteada Si la consultante desarrolla una actividad de arrendamiento de inmuebles que debe entenderse como una actividad económica a los efectos del artículo 5.1 de la Ley del Impuesto sobre Sociedades en relación con el arrendamiento de los inmuebles.

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

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