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A property owner with 20 properties inquired whether the rental of her properties could be classified as an economic activity. The DGT ruled that it is only so if there is at least one employee under a full-time employment contract.
Cuestión planteada 1. A efectos del Impuesto sobre la Renta de las Personas Físicas, calificación de las rentas derivadas del arrendamiento.
Para que el arrendamiento de inmuebles sea actividad económica, es necesario emplear al menos a una persona con contrato laboral y a jornada completa. Si se cumple este requisito, los inmuebles podrían estar exentos en el Impuesto sobre el Patrimonio si son necesarios para la actividad, esta se ejerce de forma habitual, personal y directa, y constituye la principal fuente de renta del sujeto pasivo. La afectación de los bienes a la actividad es una cuestión de hecho que debe valorar la administración.
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