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A query was raised regarding when income from property rentals transitions from real estate capital income to income from economic activities. The DGT ruled that it is necessary to employ at least one person under a full-time employment contract.
Cuestión planteada Cuándo puede entenderse, a efectos del Impuesto sobre la Renta de las Personas Físicas, que los rendimientos derivados del arrendamiento de tales inmuebles tengan la consideración de rendimientos de actividades económicas.
Para que el arrendamiento de inmuebles sea actividad económica, se requiere la ordenación de la actividad mediante la contratación de, al menos, una persona con contrato laboral y a jornada completa. No se cumple el requisito si se contrata a una empresa de gestión o a un profesional autónomo mediante un contrato de prestación de servicios. El contrato debe ser calificado como laboral según la normativa laboral vigente.
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