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A company established in 2016 with non-resident shareholders manages 9 rental properties generating approximately €70,000 annually in revenue, without any full-time employee. The DGT concludes there is no economic activity for corporate tax purposes as it fails to meet the requirement under Article 5.1 of the LIS: rental property activity only constitutes economic activity when at least one full-time employee is employed under a labour contract, and the scale of the business does not justify outsourcing.
Cuestión planteada Si la actividad de arrendamiento de inmuebles desarrollada con los medios descritos puede calificarse como actividad económica a efectos del Impuesto sobre Sociedades, dada la dimensión de la actividad a desarrollar por la consultante y el volumen e importancia de sus ingresos.
En el IS, el arrendamiento de inmuebles solo tiene la consideración de actividad económica si se utiliza al menos una persona empleada con contrato laboral y a jornada completa (art. 5.1 LIS). Este requisito es autónomo respecto al IRPF. La subcontratación de gestión a terceros puede suplir la contratación directa solo cuando la complejidad del patrimonio lo justifique; con 9 inmuebles y 70.000 euros de ingresos, la DGT aprecia que no concurre tal justificación. Sin actividad económica, la entidad puede calificarse como patrimonial.
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