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V2757-16 20 June 2016 · SG de Impuestos sobre las Personas Jurídicas Criterion in force
IS · actividad económica

Leasing of real estate can constitute an economic activity even with outsourcing of management

A company inquired whether its real estate leasing activity qualifies as an economic activity for Corporate Income Tax, even when management is outsourced. The DGT responded that the conditions for economic activity are met even if human and material resources are subcontracted.

The question raised

Whether the real estate leasing activity to be carried out with the described means can be classified as an economic activity for Corporate Income Tax purposes.

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