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The taxpayer asks whether shareholdings in a company that sublets property and manages third-party assets retain their exemption from Wealth Tax. The DGT rules that the exemption depends on the activity being classified as economic under Personal Income Tax (IRPF) rules, which requires the organisation of production means and human resources.
Cuestión planteada Primero. Respecto a la actividad de subarrendamiento de inmuebles:
Para que el arrendamiento de inmuebles sea actividad económica, se requiere emplear al menos a una persona con contrato laboral a jornada completa y exclusiva para dicha actividad. En el caso del subarrendamiento y la gestión de inmuebles de terceros, su calificación como actividad económica dependerá de si existe la ordenación por cuenta propia de medios de producción y recursos humanos para la producción o distribución de bienes o servicios. Si no se cumplen estos requisitos de infraestructura y organización, los rendimientos del subarrendamiento se consideran rendimientos del capital mobiliario.
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