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A company dedicated to residential leasing has enquired whether it can benefit from the special tax regime. The DGT clarifies that, for leasing to be classified as an economic activity, the company must employ at least one person under a full-time employment contract.
Cuestión planteada Posibilidad de aplicación del régimen especial de entidades dedicadas al arrendamiento de vivienda.
Para que el arrendamiento de inmuebles sea actividad económica, se requiere la existencia de al menos una persona empleada con contrato laboral y jornada completa. Dicho contrato debe ser calificado como laboral por la normativa vigente y la remuneración debe ser distinta a la del cargo de administrador. Si se cumplen estos requisitos y los demás establecidos en los artículos 48 y 49 de la LIS, la entidad podrá aplicar el régimen especial.
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