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A taxpayer inquired whether they could apply for the business activity exemption within an unincorporated entity in which they hold an interest. The Directorate General for Taxes (DGT) ruled that each participant must carry out the activity on a regular, personal, and direct basis, and that it must constitute their primary source of income.
Cuestión planteada 1) Aplicación de la exención prevista en el Artículo 4.Ocho de la Ley 19/1991, de 6 de junio, del Impuesto sobre el Patrimonio.
En entidades sin personalidad jurídica, la exención del artículo 4.Octavo.Uno de la LIP se aplica a cada partícipe de forma individual. Cada uno debe cumplir los requisitos de ejercer la actividad de forma habitual, personal y directa, y que esta constituya su principal fuente de renta. La actividad no puede limitarse a la mera administración de bienes, lo que en el ámbito de la Seguridad Social determinaría la necesidad de alta como autónomo.
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