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A query was raised regarding whether property rental constitutes an economic activity and whether such assets would be exempt from Wealth and Inheritance Tax. The DGT ruled that for leasing to be classified as an economic activity, at least one full-time employee must be employed, and that wealth tax exemptions depend on whether said activity is the primary source of income.
Cuestión planteada Se consulta si la actividad de arrendamiento que se plantea realizar tendría la naturaleza de actividad económica a efectos del Impuesto sobre la Renta de las Personas Físicas. Asimismo se consulta si los inmuebles arrendados estarían exentos en el Impuesto sobre el Patrimonio y si a su transmisión hereditaria le resultaría de aplicación la reducción por transmisión de empresas en el Impuesto sobre Sucesiones y Donaciones.
El arrendamiento de inmuebles solo constituye actividad económica si se utiliza al menos una persona empleada con contrato laboral y a jornada completa. La exención en el Impuesto sobre el Patrimonio y la reducción en el Impuesto sobre Sucesiones requieren que la actividad sea habitual, personal, directa y la principal fuente de renta del contribuyente. Los bienes en copropiedad se valoran de forma separada a los bienes privativos para determinar su naturaleza económica.
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