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A taxpayer inquired whether the rental of their properties (owned individually, in undivided shares, or through communities of property) qualifies as income from economic activities. The DGT ruled that this classification depends on whether the requirement of employing at least one full-time employee is met for each case separately.
Cuestión planteada Si los rendimientos procedentes del arrendamiento de todos los inmuebles referidos se calificarían como rendimientos de actividad económica.
La actividad de arrendamiento de inmuebles es actividad económica solo si se utiliza al menos una persona empleada con contrato laboral y a jornada completa. Esta condición debe cumplirse de forma independiente para la actividad individual del propietario y para cada una de las comunidades de bienes en las que participe. No es posible afectar los bienes de copropiedad a la actividad individual ni viceversa. Si la comunidad de bienes no cuenta con su propio empleado, las rentas atribuidas serán rendimientos de capital inmobiliario.
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