Empresas familiares en el seno de grupos societarios: valoración global de la existencia de actividad económica efectiva en el arrendamiento de inmuebles: STS de 17 de febrero de 2026, rec. núm. 1196/2024

Abstract

The judgment examines the requirement set out in Article 27.2 of the Personal Income Tax Act, namely that a person must be employed, for the letting of property to be regarded as an economic activity and thus meet the requirements for the tax relief provided for the transfer of family businesses to apply. In particular, it examines whether this obligation must necessarily be met within the letting company itself or whether it can be deemed satisfied when the employee belongs to another company within the same group. The Supreme Court concludes that the requirement may be deemed to be met through employees of another entity within the group where the letting activity is functionally and economically integrated into the group’s business activity, such that there is a genuine organisation of human and material resources at group level.