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A query was raised regarding whether a leasing company carries out economic activity when it is part of a group. The DGT ruled that if the companies do not constitute a group under Article 42 of the Commercial Code, but rather a coordination group, economic activity must be assessed individually for each entity.
Cuestión planteada Si en este caso concreto se puede entender que la sociedad arrendadora tiene actividad económica al formar parte de un Grupo.
Para el arrendamiento de inmuebles, existe actividad económica solo si se emplea al menos una persona con contrato laboral y jornada completa. Si las sociedades forman parte de un grupo según el artículo 42 del Código de Comercio, la actividad económica se determina considerando a todas las que lo integran. No obstante, los grupos de coordinación no entran en la definición de grupo del artículo 42 del Código de Comercio, por lo que en estos casos el cumplimiento de los requisitos de actividad económica se determina de forma individual en cada entidad.
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