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A company inquired whether its real estate leasing activity qualifies as an economic activity for Corporate Income Tax, even when management is outsourced. The DGT responded that the conditions for economic activity are met even if human and material resources are subcontracted.
Cuestión planteada Si la actividad de arrendamiento de inmuebles que desarrollará con los medios descritos, puede calificarse como actividad económica a los efectos del Impuesto sobre Sociedades.
Para el arrendamiento de inmuebles, la LIS exige el uso de al menos una persona con contrato laboral y jornada completa para considerar que existe actividad económica. No obstante, si la gestión se subcontrata a entidades especializadas, se entiende cumplido este requisito de la LIS. La interpretación debe basarse en la realidad económica y el funcionamiento empresarial societario.
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