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A natural person asks whether their property rental activity constitutes an economic activity and whether they can contribute assets to companies under the LIS special regime. The DGT states that for a rental to be considered an economic activity, it must have at least one employee on a full-time labour contract, and the assets must be tied to the activity for at least three years.
Cuestión planteada Si de acuerdo con lo establecido en la Ley 35/2006, de 28 de noviembre, del Impuesto sobre la renta de las Personas Físicas, puede entenderse que existe el desarrollo de una actividad económica.
El arrendamiento de inmuebles se considera actividad económica únicamente si se utiliza, al menos, una persona empleada con contrato laboral y a jornada completa. Para acogerse al régimen especial de aportación de activos de la LIS, los inmuebles deben estar afectos a dicha actividad económica durante al menos tres años antes de la aportación. La aplicación del régimen especial requiere que la operación no tenga como principal objetivo la ventaja fiscal, sino motivos económicos válidos.
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