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A company inquired whether its property rental activity qualified as an economic activity under the Corporate Income Tax Act (LIS). The DGT ruled that this requirement is met even if management is outsourced, provided the scale of the activity necessitates such an organisational structure.
Cuestión planteada Si la consultante desarrolla una actividad de arrendamiento de inmuebles que debe entenderse como una actividad económica a los efectos del artículo 5.1 de la Ley del Impuesto sobre Sociedades en relación con el arrendamiento de los Inmuebles.
Para que el arrendamiento de inmuebles sea actividad económica, la LIS exige el uso de al menos un empleado con contrato laboral y jornada completa. No obstante, si la gestión se externaliza a profesionales especializados debido a la dimensión y volumen de la actividad, se entiende cumplido el requisito del artículo 5.1 de la LIS. La subcontratación de los medios necesarios para intervenir en el mercado permite considerar que existe actividad económica.
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