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A query was raised regarding whether using an apprenticeship contract satisfies the requirement of having at least one full-time employee for real estate leasing to be classified as an economic activity. The DGT ruled that it does not, as the actual working time does not constitute a full-time working day.
Cuestión planteada Se pregunta, a efectos del cumplimiento del requisito de persona empleada del artículo 27.2 de la Ley 35/2006, sobre la validez del contrato para la formación y el aprendizaje.
Para que el arrendamiento de inmuebles sea actividad económica, se requiere al menos una persona empleada con contrato laboral y a jornada completa. En los contratos para la formación y el aprendizaje, el tiempo de trabajo efectivo no puede superar el 75% o el 85% de la jornada máxima. Por tanto, al no alcanzar la jornada completa, este tipo de contrato no cumple el requisito del artículo 27.2 de la Ley 35/2006.
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