El requisito del empleado laboral y a jornada completa de la actividad económica de arrendamiento de inmuebles y los beneficios fiscales de la empresa familiar en el Impuesto sobre Sucesiones y Donaciones: SSTS de 14 de julio de 2025, rec. núm. 2197/2023,

Abstract

To qualify for the family business tax benefits in the Inheritance and Gift Tax, the Supreme Court holds that for the rental of real estate to constitute an economic activity, it is sufficient to have one full-time employee, without requiring a minimum workload that economically justifies their hiring. However, if the worker is «fictitious», the Administration must declare the transaction a sham (simulation). Regarding the employment nature of the contract (whether employed or self-employed) when the employer is a community of property and the worker is one of its members or co-owners, the presence of the features of dependence and working for another must be analyzed on a case-by-case basis.