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The taxpayer inquired whether, after leasing their properties and estates to a company, these assets would remain tied to an economic activity. The DGT ruled that business leasing generates income from movable capital and that, in the absence of employees, leasing property to a company does not constitute an economic activity.
Cuestión planteada 1º) Si los inmuebles y las fincas rústicas cedidas seguirán considerándose para la consultante afectos a una actividad económica tras el arrendamiento de negocios.
El arrendamiento de negocio, donde se cede una unidad económica con vida propia, genera rendimientos del capital mobiliario según el artículo 25.4.c) de la LIRPF. Para que el arrendamiento de inmuebles sea actividad económica, se requiere disponer de al menos una persona empleada con contrato laboral y jornada completa. En el caso concreto, al ceder los inmuebles a una sociedad sin contar con empleado, los rendimientos son del capital inmobiliario y los bienes no están afectos a una actividad económica.
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