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The consultant asks whether their property rental activity in a community of property can be considered an economic activity. The DGT responds that this requirement is not met as no third party has been hired for management.
Cuestión planteada Si se cumplirían los requisitos para la consideración como actividad económica de la actividad de arrendamiento.
Para que el arrendamiento de inmuebles sea actividad económica, se requiere utilizar al menos una persona empleada con contrato laboral y a jornada completa para la ordenación de la actividad. Este requisito no se cumple con las tareas de gestión realizadas por los propios arrendadores o copropietarios. En el caso concreto, al no contratar a un tercero, no existe la infraestructura mínima exigida por el artículo 27.2 de la Ley 35/2006.
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