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The DGT states that economic activity for corporate tax requires at least one employee with a full-time labour contract.
Cuestión planteada Si de acuerdo con lo dispuesto en el artículo 5.1 de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades, puede considerarse que, en este supuesto concreto, en el que las entidades filiales B1 y B2 subcontratan la gestión de arrendamiento de inmuebles, éstas realizan una actividad económica.
Para que el arrendamiento de inmuebles sea actividad económica, la LIS exige el uso de al menos una persona empleada con contrato laboral y jornada completa. La subcontratación de gestión a terceros podría suplir la necesidad de contratación, pero la valoración de si la complejidad de la gestión justifica dicha subcontratación es una cuestión de hecho que debe determinar la Administración.
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