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The taxpayer inquired whether their sole employee transitioning to active retirement would affect the classification of the property leasing activity as an economic activity. The DGT ruled that if the employment contract and full-time working hours are maintained, the requirements are met for Corporate Tax, Personal Income Tax, and Wealth Tax purposes.
Question raised 1. How does the fact that the only worker with a full-time employment contract transitions to a state of active retirement, receiving 50% of the retirement pension, influence the classification as an economic activity of the real estate leasing activity under the terms established in Article 5.1 of Law 27/2014, of November 27, on Corporate Income Tax, and, in particular, in relation to the requirement regarding the employed person?
For the leasing of real estate to constitute an economic activity, it is required to have at least one employee under a full-time employment contract. The fact that the employee is in a state of active retirement does not prevent compliance with this requirement, provided that they maintain their full-time work under an employment contract. Therefore, the classifications of economic activity in Corporate Income Tax, Personal Income Tax, and the exemption from Wealth Tax are maintained.
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