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The inquirer asks whether hiring their spouse on a full-time employment contract would allow them to maintain the status of an economic activity in real estate leasing. The DGT responds that this will only be the case if the relationship is genuinely employment-based and does not fall under the exclusion of self-employed individuals performing management and control functions.
Cuestión planteada Si en caso de que la sociedad contratara al cónyuge de la consultante en sustitución del actual empleado, con contrato laboral y a jornada completa, se seguirían cumpliendo los requisitos exigidos por el referido artículo 27 de la Ley del Impuesto sobre la Renta de las Personas Físicas.
Para que el arrendamiento de inmuebles sea actividad económica, se requiere contar con al menos una persona empleada con contrato laboral y a jornada completa. Si el cónyuge ejerce funciones de dirección y posee el control efectivo de la sociedad, su relación podría quedar excluida de la relación laboral según el Estatuto del trabajo autónomo. En ese caso, no se cumplirían los requisitos del artículo 27.2 de la Ley del IRPF.
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