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A company dedicated to renting premises and industrial warehouses consulted whether its activity qualifies as an economic activity. The DGT ruled that it does, as it employs one staff member under a full-time employment contract for management purposes.
Cuestión planteada Si se considera que la consultante ejerce una actividad económica, en los términos expuestos en el artículo 5.1 de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades.
Para el arrendamiento de inmuebles, existe actividad económica únicamente cuando se utilice, al menos, una persona empleada con contrato laboral y jornada completa. Al cumplir la consultante este requisito, se considera que desarrolla una actividad económica según el artículo 5.1 de la LIS.
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