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A query was raised regarding whether two companies controlled by the same natural person could share a full-time employee to satisfy the economic activity requirement for property leasing. The DGT ruled that, as they constitute a coordination group rather than a corporate group under the Commercial Code, the requirement must be met individually by each entity.
Cuestión planteada A efectos del cumplimiento del requisito establecido en los párrafos segundo y tercero del artículo 5.1 de la LIS y para que la actividad de ambas sociedades se considere actividad económica, se plantea si cada sociedad debería tener una persona empleada con contrato laboral y jornada completa o si, atendiendo a las características del accionariado de estas dos sociedades, podría contratarse por una de las sociedades un trabajador dedicado en exclusiva a la gestión de los alquileres de ambas empresas que compartirían su coste al entender que existe grupo mercantil.
Para que el arrendamiento de inmuebles sea actividad económica, se requiere al menos una persona empleada con contrato laboral y jornada completa. En el caso de entidades que forman parte de un grupo de sociedades según el artículo 42 del Código de Comercio, el concepto de actividad económica se determina teniendo en cuenta a todas las que formen parte del mismo. No obstante, si las sociedades forman parte de un grupo de coordinación y no de un grupo según el artículo 42 del Código de Comercio, el cumplimiento del requisito de actividad económica se determinará de forma individual en cada una de las entidades.
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