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A query was raised regarding whether leasing real estate through a management contract with an external company constitutes an economic activity for Corporate Income Tax purposes. The DGT ruled that if the requirement of having at least one employee under a full-time employment contract is met, the activity is considered economic, regardless of whether management is outsourced.
Cuestión planteada Si la actividad de arrendamiento de inmuebles que se desarrolla con los medios descritos con anterioridad (vigencia de un contrato de gestión con un gestor vinculado que dispone de los medios materiales y humanos necesarios para prestar a la consultante los servicios comprometidos) puede calificarse como actividad económica a los efectos de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades.
Para el arrendamiento de inmuebles, existe actividad económica cuando se utilice, al menos, una persona empleada con contrato laboral y jornada completa. En el caso de una explotación hotelera en régimen de arrendamiento, resulta irrelevante que la gestión y administración se realicen mediante la subcontratación de medios a un tercero especializado.
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