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A query was raised regarding whether a holding company and its subsidiaries that lease properties are engaged in economic activity or are considered patrimonial entities. The DGT indicates that for Corporate Tax and Personal Income Tax purposes, it is required to have at least one employee under a full-time employment contract.
Question posed: Whether the real estate leasing activity carried out by the holding company and its subsidiaries will be considered an economic activity for the purposes of Corporate Income Tax, Personal Income Tax, Wealth Tax, and Inheritance and Gift Tax, and whether none of them will be a patrimonial entity.
For Corporate Income Tax, the leasing of real estate constitutes an economic activity if at least one employee with a full-time employment contract is utilized, calculating the activity for the entire group of companies. For Personal Income Tax, the requirement is identical pursuant to Article 27 of the LIRPF. For Wealth Tax, the classification depends on the requirements of the Personal Income Tax legislation. The DGT cannot determine whether they are patrimonial entities due to a lack of data.
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