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The consultant asks whether its subsidiaries carry out economic activity in property rental even though the management is outsourced. The DGT responds that the requirement for economic activity is met even if human and material resources are subcontracted.
Cuestión planteada Si, en virtud del artículo 5.1 de la LIS, puede considerarse que las filiales, entidades M y N, así como las futuras filiales de la consultante que encomienden al gestor la prestación de servicios de gestión de los inmuebles que adquieran en términos análogos) desarrollan una actividad económica de arrendamiento de inmuebles, no siéndoles de aplicación por tanto el concepto de entidad patrimonial recogido en el apartado 2 del mismo precepto.
Para el arrendamiento de inmuebles, existe actividad económica cuando se utiliza al menos una persona con contrato laboral y jornada completa. No obstante, se entiende cumplido este requisito aunque la gestión sea externalizada a sociedades especializadas, siempre que se trate de la ordenación de los medios para intervenir en el mercado. El concepto de actividad económica en el Impuesto sobre Sociedades debe interpretarse según el funcionamiento empresarial societario.
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