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A company inquired whether purchasing a property for rental purposes constitutes an economic activity and if it qualifies for small business benefits. The DGT ruled that mere ownership does not constitute an economic activity; for rental to qualify, the entity must have its own management premises and at least one full-time employee.
Cuestión planteada 1) Se plantea si se está desarrollando una actividad económica.
El arrendamiento de inmuebles solo se considera actividad económica si se cuenta con un local exclusivo para la gestión y al menos un empleado con contrato laboral a jornada completa. Sin estos requisitos, la sociedad no desarrolla actividad económica y no puede aplicar el régimen de empresas de reducida dimensión. En cuanto al IVA, el alquiler de vivienda está sujeto pero exento, salvo que se presten servicios complementarios propios de la industria hotelera.
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