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A property owner asks whether renting out properties can be considered an economic activity if the management is handled by professionals instead of employees. The DGT rules that the legal requirement is not met.
Cuestión planteada Si puede entenderse, a efectos del Impuesto sobre la Renta de las Personas Físicas, que los rendimientos derivados del arrendamiento de tales inmuebles tienen la consideración de rendimientos de actividades económicas, cuando para su gestión se recurra a la contratación de profesionales en lugar de contratar a un empleado.
Para que el arrendamiento de inmuebles sea actividad económica, es necesario contar con al menos una persona empleada con contrato laboral y a jornada completa. Si se recurre a la contratación de profesionales en lugar de un empleado con contrato laboral y jornada completa, los rendimientos se calificarán como rendimientos del capital inmobiliario.
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