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A commercial premises owner inquired whether hiring a full-time employee to manage their rentals would classify the activity as an economic activity. The Directorate General for Taxes (DGT) ruled that for leasing to be considered an economic activity, it is an essential requirement to employ at least one person under a full-time employment contract.
Cuestión planteada Calificación de la renta obtenida.
El arrendamiento de inmuebles se considera actividad económica únicamente cuando se utiliza, para su ordenación, al menos una persona empleada con contrato laboral y a jornada completa. Si no se cumplen estos requisitos mínimos de infraestructura y organización, las rentas derivadas del arrendamiento se califican como rendimientos del capital inmobiliario.
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