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The DGT confirms that three property leasing entities carry out economic activity under the LIS, as professional management subcontracting does not negate the requirement of economic activity.
Cuestión planteada Si, de acuerdo con lo dispuesto en el artículo 5.1 de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades, puede considerarse que las entidades A, B y C realizan una actividad económica.
Para el arrendamiento de inmuebles, la LIS exige al menos una persona empleada con contrato laboral y jornada completa para considerar que existe actividad económica. No obstante, en supuestos donde la gestión se subcontrata a entidades especializadas para lograr una gestión profesional eficiente, se pueden cumplir los requisitos del artículo 5.1 de la LIS. En este caso, la actividad económica se determina teniendo en cuenta a todas las entidades que formen parte del mismo grupo mercantil.
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