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A consultant asks about the application of the international tax transparency regime to the sale of real estate by a foreign company. The DGT determines that, since the company lacks a full-time employee with a labour contract, there is no economic activity in property rental.
Cuestión planteada
Para que el arrendamiento de inmuebles sea actividad económica, la sociedad debe emplear al menos a una persona con contrato laboral y jornada completa. Si no se cumple este requisito, las rentas por la transmisión de inmuebles deben imputarse al socio según el régimen de transparencia fiscal internacional. La determinación de la actividad económica se realiza en sede de la sociedad siguiendo los criterios del Impuesto sobre Sociedades.
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