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A company inquired whether property leasing can be considered an economic activity for Corporate Tax purposes. The DGT ruled that this requirement is met even if management is carried out through outsourcing rather than employing own staff.
Question raised: Whether the real estate leasing activity can be classified as an economic activity for Corporate Income Tax purposes.
For the leasing of real estate, the LIS requires at least one employee with an employment contract and full-time working hours to consider that an economic activity exists. However, if the management of a relevant real estate portfolio is subcontracted to specialized companies, the requirements of article 5.1 of the LIS shall be deemed met. In this case, the subcontracting of the necessary business organization replaces the hiring of own personnel.
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