What requirements must be met for the rental of real estate to be considered an economic activity?
Firstly, it is necessary to have at least one person employed on a full-time contract. In this case, it is also essential that the employee has a minimum workload that requires the hiring of such a person.

In the event that the rental is complemented with the provision of services typical of the hotel industry such as restaurant, cleaning, laundry etc… the income derived from these services will be classified as income from economic activities, regardless of whether the previous requirement of the person is met.

Which of the expenses incurred by a passenger car used by an entrepreneur or professional for the activity are deductible?
If the car is for business use only and is not used for private purposes at any time, depreciation or maintenance costs can be deducted. In the case of simultaneous use for particular purposes, it will not be possible to deduct them in any way.

Can the cost of meals with clients and gifts for their loyalty be deducted?
Yes, they can be deducted as long as they are correlated to income, but the annual deductible amount is limited to 1% of the annual net turnover.

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