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A company asked whether renting a building managed by an external firm constitutes economic activity and whether it can benefit from the special rental regime. The DGT states that professional property management subcontracting satisfies the economic activity requirement and that the special regime may apply if all other legal conditions are met.
Cuestión planteada 1. Si la actividad de gestión y explotación en régimen de arrendamiento del inmueble cumple con los requisitos señalados en el artículo 5 de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades a los efectos de determinar si dicha entidad desarrolla una actividad económica a efectos fiscales.
La existencia de actividad económica en el arrendamiento de inmuebles requiere, según el artículo 5.1 de la LIS, el uso de al menos una persona con contrato laboral y jornada completa. No obstante, la subcontratación de la gestión a una entidad externa e independiente que aporte los medios materiales y humanos necesarios permite considerar que existe actividad económica. Respecto al régimen especial de arrendamiento de viviendas, la entidad podría acogerse si cumple los requisitos del artículo 48 de la LIS, como tener el arrendamiento de viviendas como actividad principal.
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