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A company dedicated to coworking sought clarification on whether offering shared offices and ancillary services constituted an economic activity. The DGT ruled that it does, as there is an organisation of production means and human resources.
Cuestión planteada 1. Si la actividad descrita puede considerarse como una explotación o actividad económica en los términos previstos en el artículo 5.1 de la Ley 27/2014, de 27 de noviembre.
La explotación de un espacio de oficina compartida, mediante la prestación de servicios como secretaría, recepción, consultoría o suministros a autónomos y PYMES, tiene consideración de actividad económica. Esto se debe a que se realiza mediante la ordenación de los medios de producción y de los recursos humanos necesarios.
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