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The applicant inquired whether property leasing ceases to be an economic activity if the employee in charge enters active retirement. The DGT ruled that if the worker maintains their employment contract and full-time working hours, the requirements continue to be met.
Cuestión planteada 1) Si seguiría teniendo la consideración de actividad económica en el Impuesto sobre Sociedades la actividad de arrendamiento de inmuebles desarrollada por la sociedad consultante cuando el trabajador contratado para la ordenación de la misma pasase a la situación de jubilación activa.
Para que el arrendamiento de inmuebles sea actividad económica en el IS y el IRPF, se requiere emplear al menos a una persona con contrato laboral y jornada completa. El hecho de que el empleado disfrute de una pensión de jubilación compatible con el trabajo no altera esta condición, siempre que se mantenga el contrato laboral y la jornada completa.
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