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Three Spanish companies queried whether their real estate leasing and development activities, managed via a third party, constitute an economic activity. The DGT ruled that they do, regardless of whether the means used are internal or outsourced.
Cuestión planteada Si las consultantes desarrollarán una actividad de arrendamiento de inmuebles que tenga la consideración de actividad económica a los efectos del artículo 5.1 de la Ley del Impuesto sobre Sociedades.
La actividad de arrendamiento de inmuebles tendrá consideración de actividad económica si se utiliza, al menos, una persona empleada con contrato laboral y jornada completa. En el caso planteado, la gestión del arrendamiento y la promoción de inmuebles mediante un gestor externo constituye actividad económica. Resulta irrelevante que la ordenación de los medios de producción y recursos humanos se realice con medios propios o mediante la externalización con un tercero.
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