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A taxpayer inquired whether maintaining a full-time employee is necessary for the contribution of rental properties to a company to qualify for the special regime for business reorganisations. The Directorate General for Tax (DGT) ruled that for property leasing to be classified as an economic activity, it is essential to have at least one person employed under a full-time labour contract.
Cuestión planteada Si necesita mantener durante algún periodo de tiempo determinado la persona contratada a jornada completa para que a la aportación proyectada le pueda resultar de aplicación el régimen especial de reorganizaciones empresariales previsto en la Ley del Impuesto sobre Sociedades.
El arrendamiento de inmuebles solo se considera actividad económica cuando se utiliza, al menos, una persona empleada con contrato laboral y a jornada completa. Para aplicar el régimen especial de la LIS en aportaciones no dinerarias, los inmuebles deben estar afectos a la actividad económica durante al menos tres años antes de la aportación. La contratación de un profesional autónomo no cumple este requisito de afectación.
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