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A query was raised regarding whether hiring a partner's spouse as an administrative assistant allows real estate rental activities to be classified as an economic activity. The DGT ruled that it does, provided the requirement of employing at least one person under a full-time employment contract is met.
Cuestión planteada Si la contratación de la esposa como administrativa, cumple con el requisito previsto en el artículo 5 de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades, para la calificación de la actividad de arrendamiento de inmuebles como económica.
Para que el arrendamiento de inmuebles sea actividad económica, se debe utilizar al menos una persona empleada con contrato laboral y jornada completa. Este requisito se cumple independientemente de que la persona empleada sea un familiar del socio y administrador.
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