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A company sought clarification on whether its property leasing activities qualified as an economic activity for Corporate Tax purposes. The Directorate General for Taxes (DGT) ruled that the requirement for an economic activity is met even if management is outsourced to specialised firms instead of employing in-house staff.
Cuestión planteada Si la actividad de arrendamiento de inmuebles que se desarrolla con los medios descritos con anterioridad puede calificarse como actividad económica a los efectos del Impuesto sobre Sociedades.
Para que el arrendamiento de inmuebles sea actividad económica, la LIS exige el uso de al menos una persona empleada con contrato laboral y jornada completa. No obstante, si la gestión de los inmuebles se subcontrata a entidades ajenas profesionalmente dedicadas a ello, se deben entender cumplidos los requisitos del artículo 5.1 de la LIS. Esto permite que la entidad desarrolle una actividad económica aun cuando los medios humanos y materiales sean subcontratados.
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