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The inquiry asks whether an entity managing and operating real estate through subcontracting carries out an economic activity. The DGT confirms that it does, provided the subcontracting replaces the need to hire in-house personnel for asset management.
Question posed 1) Whether the activity of management and operation under a real estate leasing regime for use as offices developed by D and M complies with the requirements set forth in Article 5 of Law 27/2014, of November 27, for the purposes of determining that said entities carry out an economic activity.
For the leasing of real estate, the Corporate Income Tax Act requires at least one employee with an employment contract and full-time working hours to consider that an economic activity exists. However, the outsourcing of management to specialized companies may satisfy this requirement when the size and volume of income of the entity justify a business organization. In this case, external management replaces the direct hiring of employees with a more efficient model.
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