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The taxpayer asks whether they can serve as the sole director of a real estate leasing company while simultaneously being a full-time employee under an employment contract. The DGT rules that these roles are incompatible for meeting the requirements of an economic activity.
Cuestión planteada Si, a los efectos de la existencia de la actividad económica de arrendamiento de inmuebles en la sociedad de nueva constitución, es posible que la consultante sea la administradora única de la nueva sociedad, y al mismo tiempo siga empleada con un contrato de trabajo indefinido y a jornada completa, o si, por el contrario, las figuras del administrador social y del empleado deben recaer en personas distintas.
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