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A query was raised regarding whether the transfer of usufruct of real estate generates income and whether leasing could be considered an economic activity. The DGT ruled that the transfer generates real estate capital income valued at market price, and that leasing only constitutes an economic activity if at least one person is employed under a full-time employment contract.
Cuestión planteada 1. Tributación en el Impuesto sobre la Renta de las Personas Físicas de la cesión del usufructo y, si una vez efectuada, se podría considerar la actividad de arrendamiento de inmuebles como actividad económica.
La constitución de un usufructo genera un rendimiento del capital inmobiliario que debe valorarse a precio normal de mercado o, en su defecto, según las reglas del artículo 85 de la LIRPF. El arrendamiento de inmuebles se considera actividad económica únicamente cuando se utiliza, al menos, una persona empleada con contrato laboral y a jornada completa. Si no se cumple este requisito de infraestructura mínima, los ingresos son rendimientos del capital inmobiliario.
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