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A company inquired whether it could apply the tax rate for small businesses while engaged in property leasing activities. The DGT ruled that if an exclusive premises is used for management and at least one full-time employee is employed, an economic activity is being carried out, allowing access to the regime.
Cuestión planteada Si la entidad consultante desarrolla una actividad económica y en consecuencia puede aplicar la escala de gravamen establecida en el artículo 114 del TRLIS aplicable a las empresas de reducida dimensión.
Para que el arrendamiento de inmuebles sea actividad económica, debe contar con un local exclusivamente destinado a la gestión y utilizar al menos una persona empleada con contrato laboral y a jornada completa. Si se cumplen estos requisitos y la actividad se desarrolla de forma habitual y continuada, la entidad desarrolla una actividad económica. En consecuencia, podrá aplicar el régimen especial de incentivos fiscales para empresas de reducida dimensión del TRLIS.
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