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A query was raised regarding whether property leasing continues to constitute an economic activity during a period when an employee is on temporary disability leave. The DGT ruled that the requirement of having a full-time employee is met even if that employee is on sick leave.
Cuestión planteada Si durante el tiempo de baja por incapacidad temporal del citado empleado y la nueva contratación del nuevo empleado se ha cumplido con el requisito exigido para que la actividad de arrendamiento de inmuebles se considere actividad económica.
Para que el arrendamiento de inmuebles sea actividad económica, se requiere emplear al menos a una persona con contrato laboral y a jornada completa. Este requisito se entiende cumplido aunque el trabajador esté en situación de baja por enfermedad. La exigencia de jornada completa se basa en la naturaleza del contrato y no se ve afectada por la situación de incapacidad temporal del empleado.
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