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A query was raised regarding whether a company that leases properties carries out an economic activity under the Corporate Income Tax Act. The DGT ruled that this requirement is met even if asset management is outsourced rather than managed by in-house staff.
Cuestión planteada Si la consultante desarrolla una actividad de arrendamiento de inmuebles que tenga la consideración de actividad económica a los efectos del artículo 5.1 de la Ley 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 considerar que existe actividad económica. Sin embargo, en este caso, los requisitos se consideran cumplidos aun cuando la gestión esté externalizada a una entidad ajena, debido a la dimensión de la actividad y la eficiencia de la subcontratación profesional.
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