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The applicant inquired whether purchasing houses under construction and carrying out administrative procedures with the City Council constitutes a property development activity. The DGT ruled that it does not, as there was no material commencement of development activities.
Cuestión planteada Si de lo expuesto se desprende que la entidad consultante realiza una actividad económica de promoción de terrenos o edificaciones en el sentido del artículo 5 de la LIS.
La mera intención de llevar a cabo una actividad o la realización de actuaciones preparatorias no supone su inicio material. En este caso, al haberse limitado la actividad a tareas administrativas sobre viviendas en construcción sin un desarrollo efectivo, no se ha realizado una actividad económica de promoción.
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