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The inquirer asks whether hiring a full-time employee and possessing a specific premises are requirements for qualifying under the special housing rental regime. The Directorate-General for Tax (DGT) responds that for the rental to be classified as an economic activity, it is mandatory to employ at least one person under a full-time employment contract.
Cuestión planteada Si es necesario tener contratado a una persona a jornada completa, y si esta puede variar en función del volumen de activo dedicado al efecto. Si es necesario desarrollar la actividad en un local determinado.
Para acogerse al régimen especial de entidades dedicadas al arrendamiento de viviendas, la actividad debe ser una actividad económica según el artículo 5.1 de la LIS. En el caso del arrendamiento de inmuebles, esto requiere la existencia de una persona empleada con contrato laboral y jornada completa. Respecto al IAE, el arrendamiento de viviendas se clasifica en el epígrafe 861.1.
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