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A query was raised regarding whether property leasing retains its status as an economic activity following the dismissal of a worker, or if hiring a dependent self-employed professional is valid. The DGT ruled that if the requirement of having an employee under a full-time employment contract is not met, the income is reclassified as capital income.
Cuestión planteada En caso de despido del trabajador contratado para la gestión de los arrendamientos y no contratación de otro trabajador durante un periodo, si dicho periodo cumpliría los requisitos para la consideración de la existencia de una actividad económica, y si se cumplirían dichos requisitos en caso de que la nueva persona contratada fuera un trabajador autónomo económicamente dependiente.
Para que el arrendamiento de inmuebles sea actividad económica, es obligatorio emplear al menos a una persona con contrato laboral y a jornada completa. El uso de un trabajador autónomo económicamente dependiente no cumple este requisito legal. Durante los periodos en los que no se disponga de dicho empleado, la actividad no tendrá la naturaleza de actividad económica. La exigencia de jornada completa se considera cumplida aunque el trabajador esté temporalmente de baja por enfermedad.
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