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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, cumpliendo así con la definición de actividad económica del artículo 5.1 de la LIS. Al no ser una entidad patrimonial, se pueden aplicar las exenciones de dividendos del artículo 21 siempre que se cumplan sus requisitos.
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