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The applicant inquired whether administrators under the special Social Security regime meet the employment contract requirement to apply the residential leasing regime. The DGT ruled that a contract classified as employment under current regulations is required, which must be full-time and involve remuneration distinct from the administrator's position.
Cuestión planteada Si al estar los administradores en el régimen asimilado de la Seguridad Social se entenderá cumplido el requisito del artículo 5.1 de la Ley del Impuesto sobre Sociedades, en relación al contrato laboral.
Para que el arrendamiento de inmuebles sea actividad económica, debe existir al menos una persona empleada con contrato laboral y jornada completa. Este requisito se cumple si existe un contrato calificado como laboral por la normativa laboral vigente, que sea a jornada completa y que remunere la actividad con una remuneración distinta a la que pudiera corresponder por el cargo de administrador.
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