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A query was raised regarding whether property leasing can be considered an economic activity for Corporate Tax purposes if management is outsourced. The DGT ruled that the requirement for economic activity is met even when the means of production are not owned but are subcontracted.
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, la LIS exige el uso de al menos una persona con contrato laboral y jornada completa para que exista actividad económica. No obstante, si la gestión se subcontrata a entidades especializadas, se deben entender cumplidos los requisitos del artículo 5.1 de la LIS. Esto permite que la entidad desarrolle una actividad económica aunque los medios materiales y humanos necesarios sean subcontratados a una entidad ajena al grupo.
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