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A company has enquired whether its property leasing activity constitutes an economic activity for Corporate Tax purposes. The DGT indicates that, under the law, at least one employee with a full-time employment contract is required for it to be considered an economic activity.
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 que el arrendamiento de inmuebles sea actividad económica según el artículo 5.1 de la LIS, debe utilizarse al menos una persona empleada con contrato laboral y jornada completa para su ordenación. La DGT no puede determinar si la consultante realiza actividad económica porque no dispone de datos sobre si la gestión de sus locales requiere personal propio o si se subcontrata.
What is published here, applied to a company or a specific case. The first meeting is free.
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