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Human Resources: 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

Refined position High confidence 34 rulings · 2014–2026

Current position

For the leasing of real estate to constitute an economic activity for Corporate Income Tax (IS), it is mandatory to employ at least one person under a full-time employment contract. However, this requirement is deemed met if the size and income volume of the entity justify that outsourcing professional management is more efficient than hiring own staff. This circumstance must be proven through documentary evidence.

The DGT has maintained the requirement to hire at least one person under a full-time employment contract to qualify real estate leasing as an economic activity. Following a period of tightening in 2024 where outsourcing was rejected, the current position allows for external management if efficiency is demonstrated based on size and income volume.

Turning points

  1. V2236-24

    The DGT tightens the criterion by establishing that outsourcing real estate management does not justify compliance with the requirement to hire own staff, based on the size and income of the entity.

  2. V5230-26

    The previous position is qualified, allowing the outsourcing of professional management to be considered compliance with the requirement if the size and income volume make it more efficient than hiring staff.

Analysis based on 32 of 34 rulings with a stated position. Updated 23 September 2026.

Rulings on this topic

24
V0133-26 27 Jan 2026

Property management subcontracts do not guarantee economic activity

SG de Impuestos sobre las Personas Jurídicas
actividad económicaentidad patrimonialarrendamiento de inmueblessubcontrataciónmedios de producción LIS — Ley 27/2014 del Impuesto sobre Sociedades art. 5.1LGT — Ley 58/2003 General Tributaria art. 89.1
Affects CompanyExpat · Non-residentIndividual
V2573-20 28 Jul 2020

No registration in the IAE required for non-profit home renovations

SG de Tributos Locales
impuesto sobre actividades económicashecho imponibleactividad económicaordenación de medios de producciónrecursos humanos TRLRHL — RDLeg 2/2004 de Haciendas Locales art. 78.1TRLRHL — RDLeg 2/2004 de Haciendas Locales art. 79.1
Affects CompanyExpat · Non-residentIndividual

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