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A company inquired whether its property leasing activity qualified as an economic activity under the Corporate Income Tax Act (LIS). The Directorate General for Taxes (DGT) ruled that this requirement is met even if management is carried out through the outsourcing of services to other entities.
Cuestión planteada Si la entidad consultante desarrolla una actividad de arrendamiento de inmuebles que tenga la consideración de actividad económica a los efectos del artículo 5.1 de la Ley del Impuesto sobre Sociedades.
Para que el arrendamiento de inmuebles sea actividad económica, la LIS exige el uso de al menos una persona empleada con contrato laboral y jornada completa. No obstante, este requisito se entiende cumplido si la gestión de la actividad se externaliza a otras sociedades especializadas. La interpretación debe basarse en la realidad económica y el funcionamiento empresarial societario.
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