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A taxpayer has inquired whether an industrial warehouse, which houses their offices and part of a subsidiary, qualifies as an asset used for business purposes to exempt their holding company shares from Wealth Tax. The DGT states that the determination of business use is governed by Personal Income Tax rules and that it cannot rule on whether the warehouse meets these specific requirements.
Question raised: Whether the industrial warehouse is considered an allocated asset for determining if the holdings in the holding company are exempt from Wealth Tax.
Para que la entidad no gestione un patrimonio inmobiliario, no debe tener más de la mitad de su activo no afecto a actividades económicas. La afectación de los elementos se determina según el IRPF, cuando sean necesarios para obtener rendimientos y se utilicen para los fines de la actividad. La DGT no puede valorar si la nave es necesaria o proporcional para la actividad, debiendo valorarse la adecuación y proporcionalidad en inspección.
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