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A company has enquired whether its property leasing activity constitutes an economic activity. The DGT has ruled that it is considered an economic activity even if the means of production and human resources are outsourced to a third party.
Cuestión planteada Si la consultante desarrolla una actividad de arrendamiento de inmuebles que debe entenderse como una actividad económica a los efectos del artículo 5.1 de la Ley del Impuesto sobre Sociedades en relación con el arrendamiento de los Inmuebles.
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