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The DGT responds that, in the absence of employees with full-time labour contracts, property leasing does not constitute economic activity, and thus the properties cannot be considered part of the economic assets.
Question posed: Whether, for the purpose of considering holdings partially exempt in Wealth Tax, such properties can be considered assigned to the economic activity of mobile telephony trade.
For the leasing of real estate to constitute an economic activity, the existence of an employee under a full-time employment contract is required. As this requirement is not met, the leasing activity does not have an economic nature. Therefore, the leased properties are not considered assets assigned to the activity for the purpose of qualifying the entity's activity or for calculating the objective scope of the exemption in Wealth Tax.
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