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The entity asks whether outsourcing human and material resources allows property leasing to be considered an economic activity to apply the reduced rate. The DGT responds that without at least one employee on a full-time contract, the legal requirement for property leasing is not met.
Cuestión planteada La entidad desea conocer si, aun no teniendo personal contratado a jornada completa, el hecho de tener externalizados los medios materiales y humanos en otra sociedad, permitiría considerar el activo destinado al alquiler, y cualesquiera otros que puedan ser adquiridos con la misma finalidad, como afectos a una actividad económica, de manera que resultaría aplicable el tipo reducido del 15% en el Impuesto sobre Sociedades.
Para que el arrendamiento de inmuebles sea actividad económica, la LIS exige el uso de al menos una persona empleada con contrato laboral y jornada completa. La subcontratación de servicios de gestión inmobiliaria no suple este requisito de contratación directa. En el caso descrito, la entidad parece ser una entidad patrimonial y no puede aplicar el tipo de gravamen reducido del artículo 29.1 de la LIS.
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