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A property owner asks whether her activity qualifies as an economic activity after hiring a full-time employee and reducing their salary. The DGT rules that the requirement for economic activity is met.
Cuestión planteada Calificación de los rendimientos derivados de los arrendamientos de los inmuebles alquilados.
El arrendamiento de inmuebles se considera actividad económica únicamente cuando se utiliza, para su ordenación, al menos una persona empleada con contrato laboral y a jornada completa. En este caso, la reducción salarial acordada no afecta a la consideración de actividad económica si se mantiene la jornada completa.
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