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A query was raised regarding whether a company that leases real estate carries out an economic activity under the Corporate Income Tax Act. The DGT ruled that it does, provided that management is conducted through its own organisation or via outsourcing.
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, existe actividad económica cuando se utiliza al menos una persona con contrato laboral y jornada completa. No obstante, este requisito se cumple también si la gestión de la actividad se externaliza a otras sociedades especializadas. En este caso, la entidad desarrolla una actividad económica aun cuando los medios materiales y humanos sean subcontratados.
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