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A consulting entity inquired whether its activity of leasing rural and urban estates constitutes an economic activity. The DGT ruled that the legal requirement is not met as the entity only employs staff on part-time contracts.
Cuestión planteada Si se entiende que la entidad consultante desarrolla una actividad económica de arrendamiento.
Para que el arrendamiento de inmuebles sea actividad económica, la LIS exige la ordenación de medios y recursos humanos mediante, al menos, una persona empleada con contrato laboral y jornada completa. Tener dos o más trabajadores con contrato a media jornada no cumple este requisito. En el caso concreto, la entidad no desarrolla una actividad económica según el artículo 5.1 de la LIS.
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