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A real estate company inquired whether its activity of leasing warehouses and offices qualifies as an economic activity for Corporate Tax purposes. The DGT indicates that, according to the law, at least one employee with a labour contract and full-time working hours is required for leasing to be considered an economic activity.
Question posed: Whether the real estate leasing activity carried out with the described means can be classified as an economic activity for Corporate Income Tax purposes.
For the leasing of real estate to constitute an economic activity for Corporate Income Tax purposes, at least one employee under a full-time employment contract must be utilized. The DGT cannot determine whether the applicant carries out an economic activity because it is unknown whether the management of her properties requires her own staff or whether the subcontracting of managers would satisfy the need for such an employee.
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