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A query was raised regarding how to determine the main source of income for Wealth Tax exemptions if the deceased had no net income in their Personal Income Tax (IRPF) return. The Directorate General for Taxes (DGT) ruled that if the taxable base is zero, the requirement that the economic activity constitutes at least 50% of said base is not met.
Cuestión planteada A efectos de la reducción prevista en la Ley del Impuesto sobre Sucesiones y Donaciones y, en concreto, de la previa y necesaria exención en el Impuesto sobre el Patrimonio, determinación de la "principal fuente de renta" si no existieren rendimientos netos a efectos del IRPF del causante.
La exención en el Impuesto sobre el Patrimonio debe determinarse en la fecha del fallecimiento. Para aplicar la reducción del artículo 20.2.c) de la Ley del Impuesto sobre Sucesiones y Donaciones, los rendimientos de la actividad económica deben ser al menos el 50% de la base imponible del IRPF del periodo entre el 1 de enero y el fallecimiento. Si la base imponible es cero, no se cumple este requisito y no hay derecho a la reducción.
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