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A query was raised regarding whether property leasing can be classified as an economic activity if no staff are directly employed. The DGT ruled that, despite the legal requirement for a full-time employee, subcontracting professional management allows the requirement for economic activity to be met.
Cuestión planteada Si la actividad de arrendamiento de inmuebles que se desarrolla con los medios descritos puede calificarse como actividad económica a los efectos del IS.
Para el arrendamiento de inmuebles, el artículo 5.1 de la LIS establece que existe actividad económica cuando se utiliza al menos una persona empleada con contrato laboral y jornada completa. No obstante, en supuestos donde la gestión se externaliza a sociedades especializadas, se deben entender cumplidos los requisitos de actividad económica. Esto ocurre aun cuando los medios materiales y humanos necesarios para intervenir en el mercado sean subcontratados a una entidad ajena.
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