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The inquiry asks whether a company leasing industrial spaces constitutes a patrimonial entity. The DGT responds that if the scale and complexity of the activity justify professional management sub-contracting instead of employing staff, the economic activity requirement is met.
Cuestión planteada Si la sociedad B, S.L. tiene la consideración de entidad patrimonial.
Para el arrendamiento de inmuebles, la LIS exige al menos un empleado con contrato laboral y jornada completa para que exista actividad económica. Sin embargo, si la dimensión y volumen de ingresos justifican que la gestión sea más eficiente mediante la subcontratación de una entidad especializada, se pueden entender cumplidos los requisitos del artículo 5.1 de la LIS. El contribuyente deberá acreditar estas circunstancias de hecho ante la Administración.
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