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A company asked whether the operation of shopping centres by lease constitutes economic activity without having its own employees. The DGT responds that outsourcing management to third parties fulfils the requirement of economic activity.
Cuestión planteada 1º) Si la actividad de explotación en régimen de arrendamiento de centros comerciales que realiza la entidad A tiene la consideración de actividad económica a los efectos del artículo 5.1 de la Ley del Impuesto sobre Sociedades, a pesar de que dicha entidad no cuente para su ordenación de una persona empleada con contrato laboral y jornada completa, sino que dicha explotación se realice con medios externalizados con un tercero que se encarga de la gestión y administración general de los centros comerciales.
Para el arrendamiento de inmuebles, la LIS exige al menos una persona con contrato laboral y jornada completa para considerar que existe actividad económica. Sin embargo, la subcontratación de la gestión a sociedades especializadas puede suplir este requisito cuando la dimensión y volumen de ingresos de la entidad requieren una organización empresarial. Por tanto, se cumplen los requisitos de actividad económica aun cuando los medios humanos sean subcontratados a una entidad ajena al grupo.
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