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A retired couple seeks clarification on whether their rural properties, leased to their children's company, are assets tied to an economic activity. The DGT explains the distinction between leasing a business and leasing isolated assets.
Question posed: Whether these estates are considered assets used in economic activities for Personal Income Tax purposes.
A business lease occurs when the lessee receives an economic unit with its own life and capable of immediate exploitation. In this case, the estates are considered assets used in an economic activity, without the application of reduction coefficients to the capital gain upon transfer. If the lease were for an isolated asset, it would not be considered used in an economic activity, unless the requirement of having at least one full-time employee is met.
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