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A query was raised regarding whether a company dedicated to residential leasing can qualify its activity as economic by utilising staff from another entity within the same group. The DGT ruled that, if both entities belong to the same group under the Commercial Code, the staff from the other entity may be counted towards meeting the economic activity requirement.
Cuestión planteada Si a efectos del artículo 5 de la Ley del Impuesto sobre Sociedades, para calificar la actividad de NEW como económica, computa la persona contratada en la entidad X.
Para que una sociedad de arrendamiento de inmuebles tenga actividad económica, debe emplear al menos a una persona con contrato laboral y jornada completa. Si las entidades forman parte del mismo grupo según el artículo 42 del Código de Comercio, la actividad económica se determinará teniendo en cuenta a todas las que formen parte del mismo grupo. Por tanto, si la entidad X y la entidad NEW pertenecen al mismo grupo y X dispone de un trabajador con contrato laboral y jornada completa, la entidad NEW desarrolla actividad económica.
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