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A taxpayer already engaged in commercial and catering activities asks whether they must register in the IAE for the rental of a newly acquired premises. The DGT rules that they must register under the specific heading corresponding to the rental of premises.
Cuestión planteada Si a efectos del Impuesto sobre actividades económicas debe darse de alta por el alquiler del local.
Para el Impuesto sobre Actividades Económicas, la consultante debe darse de alta en el epígrafe 861.2 de la sección primera de las Tarifas por el alquiler del local. En cuanto al IRPF, el arrendamiento de inmuebles solo se considera actividad económica si se utiliza, al menos, una persona empleada con contrato laboral y a jornada completa. De lo contrario, las rentas se calificarán como rendimientos del capital inmobiliario.
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