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V3048-16 30 June 2016 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · rendimientos de actividades económicas

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

A property owner inquired whether income from renting out her properties, which she manages herself, constitutes returns from economic activities. The DGT ruled that it does not, as she does not employ anyone under a full-time employment contract.

The question raised

Cuestión planteada Calificación de los rendimientos derivados del arrendamiento.

The DGT's ruling

El arrendamiento de inmuebles solo se considera actividad económica cuando se utiliza, al menos, una persona empleada con contrato laboral y a jornada completa. Al no cumplirse este requisito mínimo de infraestructura y organización, los ingresos se califican como rendimientos del capital.

Apply this to a real case

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

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