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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.
Question raised 1) Whether the real estate received through the exchange of the undivided interest in the Residential Use Plot located in the Specific Planning Area are considered assets assigned to a business activity solely by virtue of originating from the exchange of a plot assigned to a business activity, taking into account that one person is on the payroll under a full-time employment contract (who was already employed prior to commencing the Residential Leasing activity), and to whom new functions related to the management of the Leases thereof are assigned.
For the leasing of real estate to constitute an economic activity, it is required to employ at least one person under a full-time employment contract dedicated to such activity. If the employee also performs real estate development functions, the requirement of exclusive dedication is not met. Consequently, the special regime for the contribution of assets under the LIS cannot be applied.
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