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Consultants inquired whether their property leasing activity qualifies as an economic activity for Corporate Income Tax purposes. The DGT ruled that, under the LIS, this requirement is met only if at least one person is employed under a full-time employment contract to manage the activity.
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 que el arrendamiento de inmuebles sea actividad económica en el Impuesto sobre Sociedades, es necesario emplear al menos a una persona con contrato laboral y jornada completa para su ordenación. En el caso de grupos de sociedades, el concepto de actividad económica se determinará teniendo en cuenta a todas las que formen parte del mismo. La DGT no puede determinar si las consultantes cumplen el requisito sin conocer su patrimonio y si este requiere dicha contratación o puede ser gestionado por terceros.
What is published here, applied to a company or a specific case. The first meeting is free.
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