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A real estate leasing company inquires whether the administrator can be the same person as the employee with a full-time employment contract. The DGT responds that it is possible for the administrator to also hold the status of employee.
Question posed: Whether, for the purposes of the existence of the economic activity of real estate leasing, it is possible for the company administrator to also be an employee with an indefinite full-time employment contract, or conversely, whether the roles of administrator and employee must fall upon different persons.
For real estate leasing to constitute an economic activity pursuant to Article 5.1 of the LIS, there must be at least one person employed under an employment contract on a full-time basis. It is irrelevant whether said person holds or does not hold the status of administrator of the entity, provided that they receive remuneration for the leasing activity distinct from that which corresponds to them for their position as administrator.
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