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An entity inquired whether operating a hotel by outsourcing management and staff constitutes an economic activity or a mere lease. The DGT ruled that if the entity assumes the risks and benefits and maintains the activity on a continuous basis, it is performing an economic activity.
Cuestión planteada Se puede considerar que la entidad A, realiza una actividad económica de explotación hotelera o por el contrario, únicamente cede el inmueble en arrendamiento con precio variable a otra entidad para su explotación.
Para determinar la existencia de actividad económica se remite a la normativa del IRPF. En el caso planteado, si la consultante asume los riesgos y beneficios de la operación y mantiene la actividad de forma habitual y continuada, se entiende que realiza una actividad económica aunque los medios personales estén subcontratados. No obstante, no podrá aplicar el tipo reducido por mantenimiento de empleo si su plantilla media es inferior a la unidad.
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