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A query was raised regarding whether using an apprenticeship contract satisfies the requirement of having a full-time employee for property leasing to be classified as an economic activity. The DGT ruled that it does not, as the actual working time does not amount to a full-time working day.
Cuestión planteada Se pregunta sobre la validez del "contrato de formación" a efectos del cumplimiento del requisito del artículo 27.2:b) de la Ley 35/2006.
Para que el arrendamiento de inmuebles sea actividad económica, se requiere emplear al menos a una persona con contrato laboral a jornada completa. En los contratos de formación y aprendizaje, el tiempo de trabajo efectivo no puede superar el 75% o el 85% de la jornada máxima. Por tanto, al no alcanzar la jornada completa, no se cumple el requisito del artículo 27.2.b) de la Ley 35/2006.
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