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A taxpayer inquired whether the leasing of their properties, managed through a specialised company, constitutes an economic activity. The DGT ruled that it does not, as the requirement of having at least one employee under a full-time employment contract is not met.
Cuestión planteada Calificación de los rendimientos percibidos en el Impuesto sobre la Renta de las Personas Físicas.
El arrendamiento de inmuebles solo se considera actividad económica cuando se utiliza, al menos, una persona empleada con contrato laboral y a jornada completa. En el caso de contratar una sociedad para la gestión de los arrendamientos, se trata de una prestación de servicios y no se cumple dicho requisito. Por tanto, los ingresos percibidos deben calificarse como rendimientos de capital inmobiliario.
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