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A natural person asks whether their property rental activity constitutes an economic activity and whether it can be assigned to a company with fiscal neutrality. The DGT states that for rental to be considered an economic activity, at least one full-time employee must be employed, and commercial accounting under the Commercial Code is essential for fiscal neutrality.
Cuestión planteada 1. Si se considera que la actividad de arrendamiento de inmuebles que actualmente desarrolla cumple los requisitos previstos en el artículo 27.2 de la Ley 35/2006, de 28 de noviembre, del Impuesto sobre la Renta de las Personas Físicas, para su consideración como actividad económica.
El arrendamiento de inmuebles es actividad económica solo si se utiliza al menos una persona empleada con contrato laboral y a jornada completa. Para acogerse al régimen de neutralidad fiscal por aportación de rama de actividad, es obligatorio llevar la contabilidad conforme al Código de Comercio, bastando con llevarla desde al menos el ejercicio anterior a la aportación. Si no se cumple el requisito de contabilidad mercantil, la aportación tributará en el IRPF por la diferencia entre el valor de adquisición y el valor de transmisión.
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