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The DGT confirms that a full-time employment contract, with the employee working a full schedule for the property rental company, satisfies the requirement for economic activity, regardless of other work undertaken outside that schedule.
Cuestión planteada Confirmación de que en el caso planteado la sociedad H cumpliría el requisito de disponer de un empleado con contrato laboral a jornada completa encargado de la ordenación y gestión de la actividad de arrendamiento inmobiliario de la compañía para considerar la existencia de una actividad económica a los efectos de lo dispuesto en el artículo 4.Ocho.Dos. de la Ley del Impuesto sobre el Patrimonio.
Para que el arrendamiento de inmuebles se considere actividad económica, debe utilizarse al menos una persona empleada con contrato laboral y a jornada completa. Este requisito se entiende cumplido si el contrato es calificado como laboral por la normativa vigente y la persona trabaja la jornada completa en la entidad. No afecta al cumplimiento que el empleado ejerza otras actividades en otras entidades fuera de su jornada laboral en la sociedad.
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