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A query was raised regarding whether property leasing constitutes an economic activity for Corporate Tax purposes if management is outsourced. The DGT ruled that the requirement for economic activity is met even when human resources are subcontracted.
Cuestión planteada Si las consultantes desarrollan 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 utilice al menos una persona empleada con contrato laboral y jornada completa. No obstante, se entiende cumplido este requisito aun cuando los medios materiales y humanos necesarios sean subcontratados a una entidad externa. La interpretación del concepto debe realizarse según el funcionamiento empresarial societario.
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