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A residential property rental company enquired whether employing two part-time staff members is equivalent to having one full-time employee. The Directorate General for Taxes (DGT) ruled that this does not meet the legal requirement to establish the existence of economic activity.
Cuestión planteada Si la exigencia de tener un trabajador a jornada completa se podría suplir mediante la contratación de dos personas a media jornada, sumando entre ambas las mismas horas de trabajo de una jornada completa.
Para que el arrendamiento de inmuebles sea actividad económica en el Impuesto sobre Sociedades, se requiere utilizar al menos una persona empleada con contrato laboral y jornada completa. No se entiende cumplido este requisito mediante la contratación de dos o más trabajadores con contrato laboral a media jornada, ya que al menos uno de ellos debe tener contrato a jornada completa.
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