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The DGT states that property rental is not an economic activity if no full-time employee with a labour contract is employed, thus preventing access to the special contribution regime.
Cuestión planteada i es correcta la interpretación realizada sobre la consideración de actividad económica en el arrendamiento de inmuebles por parte de las personas físicas consultantes.
El arrendamiento de inmuebles solo es actividad económica si se utiliza, al menos, una persona empleada con contrato laboral y a jornada completa. Para que la aportación de inmuebles a una sociedad se acoja al régimen especial de la LIS, los bienes deben estar afectos a una actividad económica y haberlo estado al menos tres años. Si no se cumple el requisito del empleado, la operación no puede aplicar dicho régimen fiscal.
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