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A query was raised regarding when income from property rentals is classified as income from economic activities for Personal Income Tax (IRPF) purposes. The Directorate General for Taxes (DGT) ruled that this only applies if at least one person is employed under a full-time employment contract.
Question posed: When can it be understood, for the purposes of Personal Income Tax, that the income derived from the leasing of said real estate is considered income from economic activities
For the leasing of real estate to constitute an economic activity, it is mandatory to employ at least one person under a full-time employment contract. If this minimum requirement of infrastructure and organization is not met, the income shall be classified as income from real estate capital. The contract must be classified as an employment contract in accordance with current labor regulations.
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