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A query was raised regarding whether retirement is compatible with the Wealth Tax exemption for a commercial property rental activity. The Directorate General for Taxes (DGT) ruled that the exemption is not applicable if the requirements for an economic activity are not met.
Cuestión planteada Compatibilidad de la jubilación, sin desarrollo de la actividad de forma personal y directa, con la exención en el Impuesto sobre el Patrimonio. Aplicabilidad de la reducción prevista en la Ley del Impuesto sobre Sucesiones y Donaciones en caso de fallecimiento.
Para que los bienes estén exentos en el Impuesto sobre el Patrimonio, la actividad debe ejercerse de forma habitual, personal y directa y ser la principal fuente de renta. En el caso del arrendamiento de inmuebles, la calificación como actividad económica exige contar con una persona contratada con contrato laboral y a jornada completa. Al no concurrir estas circunstancias, no procede la exención.
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