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The applicant inquired whether managing hotel leases through a full-time employee constitutes an economic activity and if they qualify for the reduced tax rate for new businesses. The Directorate-General for Taxes (DGT) stated that employing such staff allows the activity to be classified as economic and analysed the application of tax rates under current regulations.
Cuestión planteada Si la gestión del arrendamiento del hotel a realizar por la entidad consultante durante el plazo del mismo, para lo que cuenta con una persona con contrato laboral y a jornada completa en la categoría de gestor de activos (Asset Manager) cumple con los requisitos establecidos en el artículo 5 de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades, esto es, si se considera que la entidad consultante realiza una actividad económica de arrendamiento de inmuebles.
Para que el arrendamiento de inmuebles sea actividad económica, se requiere la ordenación de medios que incluya, al menos, una persona empleada con contrato laboral y jornada completa. En este caso, la contratación de un gestor de activos para la gestión del hotel parece determinar la existencia de actividad económica, sujeto a acreditación de los hechos. Respecto al tipo reducido del 15%, la entidad podría cumplirlo si desarrolla actividad económica, siempre que no se trate de una actividad transmitida por vinculados o ejercida previamente por un socio con más del 50% de participación.
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