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The query examines whether a company carries out economic activity when it subcontracts the necessary means, and how this affects the exemption on the transfer of shares. The DGT determines that if the entity is classified as a holding company during certain periods, the exemption only applies to the portion of income that does not correspond to undistributed profits generated during those periods.
Cuestión planteada Si las sociedades C y D realizan una actividad económica encuadrable en el artículo 5.1 de la LIS, cumpliéndose en la sociedad C los requisitos señalados a los efectos de determinar que la entidad desarrolla una actividad económica, aun cuando los medios materiales y humanos necesarios para intervenir en el mercado no son propios sino subcontratados a la sociedad D.
Para que exista actividad económica en el arrendamiento de inmuebles, debe emplearse al menos una persona con contrato laboral y jornada completa. Si una entidad es patrimonial (más de la mitad de su activo no está afecto a actividad económica), la exención del artículo 21.3 de la LIS no se aplicará a la parte de la renta de transmisión que no se corresponda con un incremento de beneficios no distribuidos generados durante la tenencia. Si la condición de entidad patrimonial solo se cumple en algunos periodos, la exención se aplicará proporcionalmente según los periodos impositivos.
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