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A company specialising in residential leasing has enquired whether it can satisfy the economic activity requirement by hiring two part-time employees. The Directorate General for Taxes (DGT) has ruled that it cannot, as the law specifically requires at least one worker to be on a full-time contract.
Cuestión planteada Se desea conocer si se cumple la exigencia de tener un trabajador a jornada completa, mediante la contratación de dos personas a media jornada, sumando entre ambas las mismas horas de trabajo de una jornada completa.
Para que el arrendamiento de inmuebles se considere actividad económica, se debe utilizar al menos una persona empleada con contrato laboral y a jornada completa. No se entiende cumplido este requisito por el hecho de tener dos o más trabajadores con contrato laboral a media jornada. En consecuencia, si la entidad solo tiene trabajadores a jornada parcial, no puede acogerse al régimen especial de entidades dedicadas al arrendamiento de vivienda.
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