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A query was raised regarding whether the property leasing activities of certain companies constitute an economic activity for Corporate Income Tax purposes. The Directorate General for Taxes (DGT) ruled that it is considered an economic activity even when management is outsourced to other companies.
Cuestión planteada Si la actividad de arrendamiento de inmuebles que se desarrolla con los medios descritos con anterioridad puede calificarse como actividad económica a los efectos del Impuesto sobre Sociedades.
Para el arrendamiento de inmuebles, la LIS exige el uso de al menos una persona con contrato laboral y jornada completa para que exista actividad económica. Sin embargo, en este supuesto se cumplen los requisitos del artículo 5.1 de la LIS porque la gestión está subcontratada a sociedades especializadas, lo que supone una ordenación de medios para intervenir en el mercado.
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