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A family group has requested clarification regarding Wealth Tax exemptions and Inheritance and Gift Tax reductions concerning the transfer of shares in a holding company and its subsidiary. The Directorate General for Taxes (DGT) clarifies the requirements for economic activity, the compatibility of management functions, and the application of tax reductions.
Cuestión planteada Se plantean distintas cuestiones relativas al Impuesto sobre el Patrimonio, el Impuesto sobre Sucesiones y Donaciones y el Impuesto sobre la Renta de las Personas Físicas, que se detallan en la consulta.
La reducción en el Impuesto sobre Sucesiones y Donaciones se aplica de forma proporcional al alcance de la exención en el Impuesto sobre el Patrimonio. Para que el arrendamiento de inmuebles sea actividad económica, debe contar con al menos un empleado a jornada completa con contrato laboral. Es posible que una misma persona ejerza funciones directivas en la holding y gestione la actividad de arrendamiento simultáneamente. Los requisitos de la exención en el Impuesto sobre el Patrimonio deben cumplirse en el momento del devengo del impuesto de sucesiones o donaciones.
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