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A company asked whether outsourcing the management of its properties to an external firm would allow it to qualify as an economic activity and access the special rental regime. The DGT responds that outsourcing management does not preclude economic activity, and access to the special regime depends on meeting the requirements of Article 48 of the LIS.
Question posed 1. Whether the activity of management and exploitation under a leasehold regime of the real estate property complies with the requirements set forth in Article 5 of Law 27/2014, of November 27, on Corporate Income Tax, for the purpose of determining whether said entity carries out an economic activity for tax purposes.
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