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A query was raised regarding whether a company's status as an economic activity is determined by taking other entities in its group into account. The DGT indicates that, pursuant to the Corporate Income Tax Act (LIS), this concept is determined by considering all entities that form part of the same corporate group.
Cuestión planteada Si el concepto de actividad económica del artículo 5 de la LIS se determina teniendo en cuenta las entidades que formen parte del grupo, teniendo la actividad de la sociedad B la condición de actividad económica.
Para determinar si existe actividad económica en el supuesto de entidades que forman parte de un mismo grupo de sociedades, se debe tener en cuenta a todas las que integren dicho grupo. En el caso específico de arrendamiento de inmuebles, se considera actividad económica si para su ordenación se utiliza al menos una persona empleada con contrato laboral y jornada completa, pudiendo este empleado pertenecer a otra entidad del mismo grupo.
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