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A company has enquired whether the leasing of owned and third-party properties constitutes an economic activity and whether a spin-off of these activities qualifies for the special regime. The DGT ruled that it is not an economic activity if there is no full-time employee dedicated exclusively to it, and that the spin-off does not meet the requirements of a business line.
Cuestión planteada 1º) Si, de conformidad con los hechos expuestos, podría considerarse que las actividades de arrendamiento de inmuebles (tanto los propios como los gestionados a favor de un tercero) constituyen una actividad económica en virtud del artículo 5.1 de la Ley 27/2014, de 27 d noviembre, del Impuesto sobre Sociedades.
Para que el arrendamiento de inmuebles sea actividad económica, debe contar con al menos un empleado con contrato laboral a jornada completa dedicado a su ordenación. En una escisión, para aplicar el régimen especial, los patrimonios segregados deben constituir ramas de actividad, lo que exige una organización de medios materiales y personales diferenciados y autónomos previos a la operación. Si no existe una estructura organizativa y gestión diferenciada para cada bloque, no se consideran ramas de actividad.
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