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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.
Cuestión planteada 1º) Si la actividad de gestión y explotación en régimen de arrendamiento de bienes inmuebles para su uso como oficinas que desarrollan D y M cumple con los requisitos señalados en el artículo 5 de la Ley 27/2014, de 27 de noviembre, a los efectos de determinar que dichas entidades desarrollan una actividad económica.
Para el arrendamiento de inmuebles, la LIS exige al menos un empleado con contrato laboral y jornada completa para considerar que existe actividad económica. No obstante, si la gestión se subcontrata a terceros profesionales para dotar a la entidad de una organización empresarial eficiente, se cumplen los requisitos del artículo 5.1 de la LIS. Por tanto, la actividad es económica aun cuando los medios materiales y humanos sean subcontratados.
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