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A company inquired whether hiring two part-time employees would satisfy the requirement for economic activity in property leasing. The DGT ruled that it would not, as the law requires at least one full-time contract.
Cuestión planteada Si contratando a dos personas a tiempo parcial, cuyo resultado sumando las horas de los dos contratos, el total es igual o mayor al de una persona empleada a jornada completa, se cumple con los requisitos que marca la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades en el artículo 5 a efectos de considerar que existe actividad económica en el caso de arrendamiento de inmuebles.
Para que el arrendamiento de inmuebles sea actividad económica, la LIS exige utilizar al menos una persona empleada con contrato laboral y jornada completa. No se cumple este requisito si se tienen dos o más trabajadores con contrato a media jornada, aunque la suma de sus horas sea igual o superior a una jornada completa. Al menos uno de los trabajadores debe tener contrato a jornada completa.
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