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A married couple inquired whether hiring their daughter full-time to manage their properties would allow the rental income to be classified as income from economic activities. The DGT ruled that this depends on whether the employment requirement is met for each unit of activity, whether held individually or as a community of property.
Cuestión planteada 1.) Si con la contratación de dicha persona a jornada completa se daría cumplimiento al artículo 27.2 de la Ley del Impuesto sobre la Renta de las Personas Físicas y los ingresos obtenidos por el arrendamiento de los inmuebles se calificarían como rendimientos de actividades económicas.
Para que el arrendamiento de inmuebles sea actividad económica, se debe emplear al menos a una persona con contrato laboral y a jornada completa. Este requisito debe cumplirse de forma separada para la actividad individual del propietario y para cada una de las comunidades de bienes en las que participe. No es posible afectar la actividad individual con los bienes de la copropiedad ni viceversa.
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