{"id":391702,"date":"2026-03-20T12:12:06","date_gmt":"2026-03-20T11:12:06","guid":{"rendered":"https:\/\/ga-p.com\/?post_type=publicacion&#038;p=391702"},"modified":"2026-03-20T12:12:10","modified_gmt":"2026-03-20T11:12:10","slug":"family-owned-businesses-subsidiaries-engaged-in-real-estate-leasing-are-not-required-to-hire-an-employee-if-structurally-part-of-a-corporate-groups-business-activity","status":"publish","type":"publicacion","link":"https:\/\/ga-p.com\/en\/publications\/family-owned-businesses-subsidiaries-engaged-in-real-estate-leasing-are-not-required-to-hire-an-employee-if-structurally-part-of-a-corporate-groups-business-activity\/","title":{"rendered":"Family-owned businesses: Subsidiaries engaged in real estate leasing are not required to hire an employee if structurally part of a corporate group\u2019s business activity"},"content":{"rendered":"<div id=\"ColumnaMasSidebar-block_e7ee3d932609806a69746cb4c245ae1b\" class=\"ColumnaMasSidebar v1\">\n    <div class=\"container\">\n                <div class=\"hero-inner-blocks\">\n<div id=\"ColumnaIzquierda-block_396b11ce98ddfa3b6f81a358428d2fb5\" class=\"blanco ColumnaIzquierda\">\n    <div class=\"acf-innerblocks-container\">\n\n<p>The Supreme Court rules that the requirement of having at least one full-time employee for an undertaking engaged in real estate leasing to be regarded as carrying on business may be deemed fulfilled by way of an associated company when such is functionally part and parcel of the business activity of the group of companies as a whole.<\/p>\n\n\n\n<div id=\"Documento-block_545fd8a94a2e91ab11f086bb7ee53dc5\" class=\"Documento\">\n    <div class=\"textImage col-12 col-lg-5 col-xl-6 col-xxl-7\">\n        <img decoding=\"async\" alt=\"icon\" src=\"https:\/\/ga-p.com\/wp-content\/themes\/ga-p\/assets\/images\/document-icon-blu.svg\" \/>\n        <div class=\"titulo\"><p>Download document<\/p>\n<\/div>\n    <\/div>\n    <div class=\"enlace\">\n                    <a 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class=\"item\">\n                                    <span class=\"rectangleBlu\"> <\/span>\n                                                                        <a href=\"https:\/\/ga-p.com\/en\/person\/luis-cuesta\/\" class=\"nameAuthor\">Luis Cuesta<\/a>\n                                                                        <span class=\"charge\"> &#8211; Partner<\/span>\n                                <\/p>\n                                                                                                                                        <p class=\"item\">\n                                    <span class=\"rectangleBlu\"> <\/span>\n                                                                        <span class=\"nameAuthor text-decoration-none\">Carles Armi\u00f1o<\/span>\n                                                                        <span class=\"charge\"> &#8211; Associate<\/span>\n                                <\/p>\n                                     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               <\/div>\n            <\/div>\n            <div class=\"personaExtraInfo\" style=\"display: none\">\n                <div class=\"sectoresAreas w-100\">\n                                            <div class=\"areas\">\n                                                            <a\n                                    href=\"https:\/\/ga-p.com\/en\/area\/tax\/\">Tax, <\/a>\n                                                            <a\n                                    href=\"https:\/\/ga-p.com\/en\/area\/tax-portugal\/\">TAX PORTUGAL, <\/a>\n                                                            <a\n                                    href=\"https:\/\/ga-p.com\/en\/area\/tax-spain\/\">TAX SPAIN<\/a>\n                                                    <\/div>\n                                    <\/div>\n            <\/div>\n        <\/div>\n                                    <img decoding=\"async\" class=\"expandCard align-self-start align-self-lg-end\" alt=\"icon\"\n                    src=\"https:\/\/ga-p.com\/wp-content\/themes\/ga-p\/assets\/images\/expand-card.svg\" \/>\n                <img decoding=\"async\" class=\"collapseCard align-self-start align-self-lg-end\" alt=\"icon\"\n                    src=\"https:\/\/ga-p.com\/wp-content\/themes\/ga-p\/assets\/images\/collapse-card.svg\" \/>\n                        <\/div>\n\n                                        <div\n        class=\"personaCard  noDetail egeo\">\n        <div class=\"personaContent\">\n                            <div class=\"personaImage expandCardTrigger\"\n                    style=\"background:url(https:\/\/ga-p.com\/wp-content\/uploads\/2024\/05\/Fondo-personas-nueva-web.webp)\">\n                    <img decoding=\"async\" width=\"424\" height=\"424\" src=\"https:\/\/ga-p.com\/wp-content\/uploads\/2024\/07\/Pilar-Alvarez.png\" class=\"\" alt=\"Pilar \u00c1lvarez\" loading=\"eager\" srcset=\"https:\/\/ga-p.com\/wp-content\/uploads\/2024\/07\/Pilar-Alvarez.png 424w, https:\/\/ga-p.com\/wp-content\/uploads\/2024\/07\/Pilar-Alvarez-300x300.png 300w, https:\/\/ga-p.com\/wp-content\/uploads\/2024\/07\/Pilar-Alvarez-150x150.png 150w\" sizes=\"(max-width: 424px) 100vw, 424px\" \/>                <\/div>\n                        <div class=\"personaInfo\">\n                <div class=\"name expandCardTrigger\">Pilar \u00c1lvarez<\/div>\n                                    <div class=\"cargo\">Consejera Acad\u00e9mica<\/div>\n                                <div class=\"specsCont\">\n                                            <div class=\"specs mb-2 d-flex align-items-center gap-2\">\n                                                            <img decoding=\"async\" class=\"image\" alt=\"email\"\n                                    src=\"https:\/\/ga-p.com\/wp-content\/themes\/ga-p\/assets\/images\/email-icon.svg\" \/>\n                                                    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gap-2\">\n                                                            <img decoding=\"async\" class=\"image\" alt=\"email\"\n                                    src=\"https:\/\/ga-p.com\/wp-content\/themes\/ga-p\/assets\/images\/email-icon.svg\" \/>\n                                                        <a href=\"mailto:carmino@ga-p.com\">carmino@ga-p.com<\/a>\n                        <\/div>\n                                                                <div class=\"specs mb-2 d-flex align-items-center gap-2\">\n                                                            <img decoding=\"async\" class=\"image\"\n                                    src=\"https:\/\/ga-p.com\/wp-content\/themes\/ga-p\/assets\/images\/select-oficinas.svg\" \/>\n                                                        <a href=\"tel:(+34) 93 415 74 00\">Barcelona<\/a>\n                        <\/div>\n                                    <\/div>\n            <\/div>\n            <div 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