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A company inquired whether its property leasing activity qualifies as an economic activity for Corporate Tax purposes. The DGT ruled that it does, even in the absence of its own employees, provided that management is carried out through the outsourcing of specialised services.
Question posed: Whether the real estate leasing activity carried out by the applicant is considered an economic activity for the purposes of Article 5.1 of the Corporate Income Tax Law.
For the leasing of real estate to constitute an economic activity, the CIT requires the use of at least one employee under a labor contract and full-time working hours. However, if management is outsourced to an entity external to the business group, the requirements of Article 5.1 of the CIT shall be deemed fulfilled. This occurs when the scale of the activity and the volume of income justify the use of an own business organization or one through third parties.
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