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A query was raised regarding whether property rental activities can benefit from the economic activity exemption for Wealth Tax purposes. The Directorate General for Taxes (DGT) ruled that, without an employee under a full-time employment contract, the activity does not qualify as an economic activity, and the properties must be declared.
Cuestión planteada Si procede su inclusión en la declaración por el Impuesto sobre el Patrimonio
Para que el arrendamiento de inmuebles sea actividad económica y acceda a la exención, debe contar con una persona empleada con contrato laboral y a jornada completa. Si no existe dicha contratación o es a tiempo parcial, la actividad no tiene carácter económico. En este caso, los inmuebles deben incluirse en la declaración del impuesto valorados según el mayor valor entre el catastral, el comprobado por la Administración o el de adquisición.
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