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A company inquired whether the leasing of real estate constitutes an economic activity if management is outsourced to third parties. The DGT ruled that the requirement for economic activity is met even when human and material resources are subcontracted.
Cuestión planteada 1. Si la entidad consultante y las entidades de su grupo realizan la actividad de arrendamiento de inmuebles.
Para el arrendamiento de inmuebles, existe actividad económica si se utiliza al menos una persona con contrato laboral y jornada completa. No obstante, se entiende cumplido este requisito si la gestión se subcontrata a entidades especializadas, sustituyendo la contratación de un empleado por un modelo de gestión externa más eficiente. En el caso de grupos de sociedades, el concepto de actividad económica se determina teniendo en cuenta a todas las que formen parte del mismo grupo.
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