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A taxpayer asks whether properties used for rental are exempt from Wealth Tax. The DGT states that the activity must be economic, carried out regularly, personally and directly, and must be the main source of income.
Cuestión planteada Si los bienes inmuebles afectos a la actividad económica de arrendamiento están exentos conforme el artículo 4.Ocho.Uno de la Ley 19/1991, de 6 de junio, del Impuesto sobre el Patrimonio
Para la exención, el arrendamiento debe ser actividad económica mediante el uso de al menos un empleado con contrato laboral a jornada completa. La actividad debe ejercerse de forma habitual, personal y directa, asumiendo el sujeto pasivo las decisiones gerenciales. Además, debe constituir la principal fuente de renta, entendida como el 50% de la base imponible del IRPF.
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