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A query was raised regarding whether property leasing through the outsourcing of professional external management constitutes an economic activity. The DGT ruled that the requirement for economic activity is met, even when the means of management are subcontracted.
Cuestión planteada Si la actividad de arrendamiento de inmuebles que se desarrolla con los medios descritos con anterioridad (vigencia de un contrato de gestión con un gestor vinculado que dispone de los medios materiales y humanos necesarios para prestar a la consultante los servicios comprometidos) puede calificarse como actividad económica a los efectos de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades.
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 externaliza a una entidad ajena al grupo para que realice dicha labor, se deben entender cumplidos los requisitos del artículo 5.1 de la LIS. La subcontratación de la gestión profesional de activos inmobiliarios permite calificar la actividad como económica aunque los medios no sean propios.
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