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A pharmacist asks when income from renting inherited properties is classified as income from economic activities. The DGT responds that this only occurs if there is at least one employee under a full-time employment contract.
Question posed: When can it be understood, for the purposes of Personal Income Tax, that the income derived from the leasing of such real estate is considered income from economic activities.
For the leasing of real estate to constitute an economic activity, it is necessary to have at least one employee under a full-time employment contract. This requirement seeks to ensure a minimum infrastructure and the organization of business resources. If this requirement is not met, the income is classified as income from real estate capital, regardless of the taxpayer's professional activity.
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