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A person engaged in property rental asks whether she can carry out her employee's duties to preserve the property tax exemption. The DGT responds that this is not possible, as the activity requires a full-time employee under a labour contract.
Cuestión planteada - Si cumpliría los requisitos para tener derecho a la exención en el Impuesto sobre el Patrimonio.
Para que el arrendamiento de inmuebles sea actividad económica y acceda a la exención, debe contar con al menos una persona empleada con contrato laboral y a jornada completa. El ejercicio de la actividad de forma personal y la gestión de la misma no pueden recaer en la misma persona, pues se exige la existencia de un contrato laboral para la ordenación de la actividad. Además, dicha actividad debe ser la principal fuente de renta del sujeto pasivo.
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