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A taxpayer using the objective estimation method for their economic activities asks whether leasing part of their premises would exclude them from this method. The DGT responds that exclusion would only occur if the lease is classified as income from an economic activity.
Cuestión planteada Si, por este arrendamiento, quedaría excluido del método de estimación objetiva por las actividades económicas desarrolladas.
La exclusión del método de estimación objetiva por arrendamiento de inmuebles solo ocurre si este se califica como rendimiento de actividad económica. Según la LIRPF, el arrendamiento de inmuebles urbanos es actividad económica únicamente cuando para su ordenación se utilice, al menos, una persona empleada con contrato laboral y a jornada completa.
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