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The consultant asks whether their properties are subject to an economic activity to apply the tax neutrality regime in a non-monetary contribution. The DGT responds that since the employee performs property promotion functions, not just rental management, the requirement of exclusive dedication for the rental to be considered an economic activity is not met.
Cuestión planteada 1) Si los inmuebles recibidos por la permuta de la participación en proindiviso de la Parcela de Uso Residencial ubicada en el Área de Planeamiento Especifico tienen la consideración de afectos a una actividad empresarial por el mero hecho de proceder de la permuta de una parcela afectada a una actividad empresarial, teniendo en cuenta que tiene contratada en nómina a una persona con contrato laboral y a jornada completa (la cual ya estaba contratada antes de comenzar a desarrollar su actividad de Arrendamiento de Viviendas), y a la que se le atribuyen nuevas funciones relacionadas con la gestión de los Arrendamientos de las mismas.
Para que el arrendamiento de inmuebles sea actividad económica, se requiere emplear al menos a una persona con contrato laboral a jornada completa dedicada a dicha ordenación. Si el empleado realiza también funciones de promoción inmobiliaria, no se cumple el requisito de dedicación exclusiva. En consecuencia, los inmuebles no se consideran afectos a una actividad económica de arrendamiento y no aplica el régimen especial de neutralidad fiscal de la LIS.
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