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A company inquired whether employing one person to manage three buildings would satisfy the requirements for the Canary Islands Investment Reserve (RIC). The Directorate-General for Tax (DGT) clarifies that for the rental of protected housing to constitute an economic activity, it must employ at least one person under a full-time employment contract.
Analysis pending. This ruling has been identified and indexed by the automatic ingestion system. BMC's team will complete the plain-language analysis within 24 hours. You may access the official source in the meantime.
What is published here, applied to a company or a specific case. The first meeting is free.
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