Se entiende que el arrendamiento de inmuebles se realiza como actividad económica, únicamente cuando para la ordenación de la misma se utilice, al menos, una persona empleada con contrato laboral y a jornada completa.
Hasta el 31-12-2014 , se exigía adicionalmente que en el desarrollo de la actividad se contara, al menos, con un local exclusivamente destinado a llevar su gestión.



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