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The consultant asks whether a property rental company maintains its economic activity if its full-time employee works on other tasks outside their scheduled hours. The DGT responds that the requirement to have a full-time employee is met as long as the employee works the full schedule for the company, regardless of other activities outside that time.
Question posed: Confirmation that in the case presented, company V would fulfill the requirement of having an employee under a full-time employment contract in charge of the organization and management of the company's real estate leasing activity to consider the existence of an economic activity for the purposes of the provisions of Article 4.Eight.Two. of the Wealth Tax Law.
For the leasing of real estate to constitute an economic activity, at least one employee under a full-time employment contract is required. This requirement is deemed met if the contract is an employment contract and the person works full-time for the entity, regardless of whether they perform other activities outside of said working hours, including as a self-employed individual. The burden of proof for these facts lies with the taxpayer through admitted means of evidence.
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