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The consultant asks whether property rentals, both personal and from property communities, constitute economic activities and whether the special non-monetary contributions regime applies. The DGT responds that they do not, as the requirement of employing a person on a full-time contract is not met.
Question posed: Whether the income derived from leases would be considered income from economic activities for Personal Income Tax purposes and whether the future non-monetary contribution of the real estate to a company could be subject to the special tax regime for non-monetary contributions.
For the leasing of real estate to constitute an economic activity, at least one person must be employed under a full-time employment contract. This condition must be met separately for the individual activity and for each of the communities of property. As this requirement is not met, the income is classified as income from real estate capital and the special regime for non-monetary contributions cannot be applied.
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