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A taxpayer has enquired whether their contemporary artworks could be exempt from Wealth Tax if transferred to a foundation for permanent deposit. The Directorate General for Taxes (DGT) indicates that the exemption is possible provided the legal requirements are met.
Cuestión planteada - Aplicación al depósito descrito la exención establecida en el apartado Tres del artículo 4 de la Ley 19/1991, de 6 de junio, del Impuesto sobre el Patrimonio.
Las obras de arte pueden disfrutar de la exención del artículo 4.3.a de la LIP si se ceden en depósito permanente por un periodo no inferior a tres años a museos o instituciones culturales sin ánimo de lucro para su exhibición pública. La exención se aplica mientras los objetos se encuentren depositados. En este caso, la cesión a una fundación cultural sin ánimo de lucro para exhibición pública cumpliría, en principio, las condiciones.
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