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A taxpayer in active retirement with 20 rental properties asks whether hiring a full-time employee converts their real estate income into an economic activity. The DGT rules that hiring a worker under a labour contract on a full-time basis meets the legal requirement for such classification.
Cuestión planteada - Consideración del arrendamiento como actividad empresarial en el IRPF.
El arrendamiento de inmuebles se considera actividad económica únicamente cuando se utiliza, al menos, una persona empleada con contrato laboral y a jornada completa. Este requisito se cumple en el momento en que se realiza la contratación, aunque sea con posterioridad al inicio del período impositivo. Asimismo, la percepción de una pensión de jubilación no impide la aplicación de la exención del Impuesto sobre el Patrimonio si se cumplen los requisitos de habitualidad, personalidad, dirección directa y principal fuente de renta.
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