Explanatory Note
Title: Leasing and exploitation of real estate owned or leased
Includes the activities of leasing and operating real estate assets (owned or
leased), namely residential and non-residential buildings (includes spaces and
industrial, commercial facilities, exhibition halls, storage facilities, centers
data, etc.), and land, including agricultural and forestry; rental/supply of
furnished or unfurnished houses and apartments for more permanent use, on an annual basis
or more prolonged; exploitation of mobile housing sites for main residence purposes;
development of building projects for own use, that is, for renting
space in these buildings.
Includes roof rental, for example for solar energy installations and antennas
telecommunications; the rental of facilities and factories, including machinery and equipment; the
rental of spaces exclusively for welcoming animals.
Does not include:
Operation of garages and car parks (52213);
Operation of hotels, campsites and other non-residential accommodation places
or short-term (including student accommodation), lasting less than one year
(55);
Preparation of construction projects for residential and non-residential buildings, for
subsequent sale (68120);
Property management for others (68321);
Machine rental (773);
Residential care activities for elderly or physically disabled people,
including supervision and assistance with daily living (8730);