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A married couple under the community property regime consulted whether their rental income would still be considered economic activities after ceasing to employ staff. The DGT ruled that, as no full-time employees were hired, the income is reclassified as income from real estate capital.
Cuestión planteada Calificación de las rentas e individualización.
El arrendamiento de inmuebles solo es actividad económica si se utiliza al menos una persona empleada con contrato laboral y a jornada completa. Al dejar de cumplirse este requisito, las rentas deben calificarse como rendimientos del capital inmobiliario. Dichos rendimientos se atribuirán a los cónyuges según la titularidad jurídica de los bienes, que en régimen de gananciales será del 50% para cada uno salvo que se justifique otra cuota.
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