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A construction and property development company asks whether plots of land acquired for development and construction purposes are considered part of its economic activity. The DGT rules that, as there is no organisation of material or human resources and the activity is limited solely to purchasing, the concept of economic activity is not met.
Cuestión planteada Si los solares se encuentran afectos a la actividad de promoción de solares y construcción de edificaciones.
Para que exista actividad económica debe haber una ordenación por cuenta propia de medios de producción y/o recursos humanos. En este caso, al no existir ordenación de medios y limitarse la actuación a la compra de solares, no se cumplen los requisitos del artículo 5 de la LIS. Por tanto, los solares no están afectos a la actividad de promoción y construcción.
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