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A query was raised regarding whether an entity leasing office buildings conducts an economic activity or is merely a patrimonial entity. The DGT ruled that the requirements for an economic activity are met, even without employing own staff, through the subcontracting of management services.
Cuestión planteada Si, puede entenderse que la consultante desarrolla una actividad de arrendamiento de inmuebles que pueda entenderse como una actividad económica a los efectos del artículo 5.1º de la Ley del Impuesto sobre Sociedades, en relación con el arrendamiento de los inmuebles.
Para el arrendamiento de inmuebles, la LIS exige al menos una persona empleada con contrato laboral y jornada completa para considerar que existe actividad económica. Sin embargo, en supuestos donde la gestión se externaliza a sociedades especializadas debido a la dimensión de la actividad, se deben entender cumplidos los requisitos del artículo 5.1 de la LIS. La subcontratación de la gestión profesional de activos inmobiliarios permite que la entidad sea considerada como desarrolladora de una actividad económica.
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