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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.
Cuestión planteada Confirmación de que en el caso planteado la sociedad V cumpliría el requisito de disponer de un empleado con contrato laboral a jornada completa encargado de la ordenación y gestión de la actividad de arrendamiento inmobiliario de la compañía para considerar la existencia de una actividad económica a los efectos de lo dispuesto en el artículo 4.Ocho.Dos. de la Ley del Impuesto sobre el Patrimonio.
Para que el arrendamiento de inmuebles se considere actividad económica, debe utilizarse al menos una persona empleada con contrato laboral y a jornada completa. Este requisito se entiende cumplido si el contrato es laboral y la persona trabaja la jornada completa en la entidad, independientemente de que el empleado ejerza otras actividades en otras entidades fuera de su jornada laboral, incluso si está en el Régimen Especial de Trabajadores Autónomos.
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