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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.
Question posed: The entity wishes to know whether, despite not having full-time staff employed, the fact of having material and human resources outsourced to another company would allow the asset intended for rent, and any others that may be acquired for the same purpose, to be considered as being used for an economic activity, such that the reduced rate of 15% in Corporate Income Tax would be applicable.
For the leasing of real estate to constitute an economic activity, the LIS requires the employment of at least one person under a full-time employment contract. The outsourcing of real estate management services does not satisfy this requirement of direct hiring. In the case described, the entity appears to be a patrimonial entity and cannot apply the reduced tax rate provided in Article 29.1 of the LIS.
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