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The DGT confirms that economic activity exists even when human and material resources are outsourced to external entities.
Cuestión planteada
Aunque el artículo 5 de la LIS establece que el arrendamiento de inmuebles es actividad económica cuando se utiliza al menos una persona con contrato laboral y jornada completa, la DGT considera que se pueden cumplir los requisitos del artículo 5.1 de la LIS si los medios necesarios para intervenir en el mercado son subcontratados a entidades ajenas al grupo mercantil. En supuestos análogos, se ha concluido que la entidad desarrolla actividad económica aun cuando la gestión y administración se realicen mediante la subcontratación de servicios a terceros.
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