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The DGT clarifies whether occasional property transactions should be treated as economic activity or as patrimonial gains. If there is organisation of production means or human resources, it is considered economic activity; otherwise, it is a patrimonial gain.
Cuestión planteada Pregunta cómo deben calificarse los rendimientos obtenidos por la venta de esos inmuebles, concretamente si se consideran ganancias y pérdidas patrimoniales a efectos del Impuesto sobre la Renta de las Personas Físicas.
Si la compraventa de inmuebles supone la ordenación por cuenta propia de medios de producción y recursos humanos, o de uno de ambos, se considera actividad económica y las ventas son rendimientos de dicha actividad (venta de existencias). Si no existe dicha ordenación de medios, las rentas obtenidas se consideran ganancias o pérdidas patrimoniales por la variación en el valor del patrimonio. La existencia de esta ordenación es una cuestión de hecho que debe acreditarse ante la Administración.
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