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A company has requested clarification on whether its real estate investment and leasing activities constitute an economic activity for Corporate Income Tax purposes. The DGT indicates that, under the LIS, at least one employee with a full-time employment contract is required for leasing to be classified as an economic activity.
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 que el arrendamiento de inmuebles sea actividad económica, debe utilizarse al menos una persona empleada con contrato laboral y jornada completa. La DGT no puede determinar si la consultante realiza actividad económica porque desconoce si la gestión de su patrimonio requiere o no de personal contratado o si la subcontratación de la gestión supliría dicho requisito. El concepto de actividad económica en el Impuesto sobre Sociedades es autónomo y puede diferir del IRPF.
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