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An Estonian company with properties in Spain inquired whether its rental income constitutes returns from an economic activity. The DGT ruled that, as the company does not employ any person under a full-time employment contract, the income is classified as returns from real estate capital.
Cuestión planteada Si debe considerarse que la sociedad consultante obtiene las rentas del inmueble en el desarrollo de una actividad económica.
Para que el arrendamiento de inmuebles se califique como actividad económica, debe utilizarse al menos una persona empleada con contrato laboral y a jornada completa. Si no se cumple este requisito, la renta obtenida se califica como rendimiento del capital inmobiliario. En este caso, España puede gravar las rentas de bienes inmuebles situados en su territorio según el Convenio con Estonia.
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