Leasing activity of different properties
Although different leases are carried out, including real estate for hours or days, if at least one person employed with a full-time employment contract is used for its management, it is understood that there is economic activity.
An entity ‘s corporate purpose is the sale and lease of all types of real estate. For the ordering of the activity, it has a person employed with a full-time employment contract.
Some of the dwellings, due to their special characteristics, could occasionally be leased for hours or days to advertising agencies or other businessmen so that they record or shoot all kinds of advertisements, fashion catalogs or other types of photography. artistic etc This lease would be limited to the cession of the space, without including any accessory service.
It is considered whether the person employed for the activity of leasing houses and premises is considered sufficient for the purpose of considering the activity as economic, or if it is necessary to have another person employed for hourly or daily leases.
To carry out an economic activity, the means of production and human resources must be organized on their own account in order to intervene in the production or distribution of goods or services, understanding that in the case of leasing real estate there will be economic activity when, for its organization, use at least one person employed with a full-time employment contract.
In the specific case , the entity has a person employed with a full-time employment contract who carries out the rental of homes, premises and the occasional rental of certain homes for hours or days, so it is understood that there is economic activity.