Doctrine by topic · DGT Observatory

Salaried Personnel: DGT doctrinal evolution

How the DGT's position on this topic has evolved, and the rulings it rests on.

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How the DGT's position has evolved

Settled doctrine High confidence 14 rulings · 2014–2026

Current position

Salaried personnel are calculated based on the actual hours worked annually, including medical leave and unpaid vacation that is compensated. In cases of ERTE (temporary employment regulation files), only actual hours worked are counted, not the suspension period. For the leasing of real estate to be considered an economic activity, it is mandatory to have at least one person employed under a labor contract and full-time working hours.

The DGT's position remains stable regarding the quantification of personnel through actual hours, integrating concepts such as paid leave or vacations. Criteria have been specified regarding the exclusion of suspension periods due to ERTE and the need for personnel to qualify leasing as an economic activity. No fundamental changes are observed, but rather a technical application of the regulations on the calculation of hours and the nature of the activity.

Turning points

  1. V2500-20

    Specifies that in ERTE, only actual hours worked will be counted and not the part of the contract that is temporarily suspended.

  2. V0205-26

    Establishes that the leasing of real estate is only an economic activity if at least one person is employed with a labor contract and full-time working hours.

Analysis based on 14 of 14 rulings with a stated position. Updated 26 September 2026.

Rulings on this topic

14
V0205-26 4 Feb 2026

Landlords without employees not required to use billing IT systems

SG de Tributos
actividad económicasistemas informáticos de facturaciónarrendamiento de inmueblesobligados tributariospersonal asalariado RD 1007/2023 (RSIF)LIRPF — Ley 35/2006 del IRPF art. 27.1
Affects CompanyExpat · Non-residentIndividual
V0518-25 28 Mar 2025

A mature child working in a parent's activity is considered paid staff

SG de Impuestos sobre la Renta de las Personas Físicas
estimación objetivapersonal asalariadopersonal no asalariadorendimiento netoactividad económica Orden HFP/1359/2023LGT — Ley 58/2003 General Tributaria art. 89.1
Affects CompanyExpat · Non-residentIndividual
V0161-16 19 Jan 2016

Apprenticeship trainees counted at 60% as salaried personnel

SG de Impuestos sobre la Renta de las Personas Físicas
estimación objetivapersonal asalariadoformación profesional dualcontrato de formación y aprendizajemódulo personal asalariado Orden HAP/2222/2014Real Decreto 1529/2012
Affects CompanyExpat · Non-residentIndividual

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