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The taxpayer inquired whether properties leased by a subsidiary company to her and her family could be considered assets used for business purposes to qualify for Wealth Tax exemption. The DGT ruled that if the lease is conducted at market rates and is classified as an economic activity, the properties may be treated as business assets.
Cuestión planteada Si los inmuebles arrendados por la sociedad X a la consultante y miembros de su familia podrán ser considerados como elementos patrimoniales afectos a efectos del acceso y alcance de la exención en el Impuesto sobre el Patrimonio.
Para que el arrendamiento de inmuebles sea actividad económica, debe utilizarse al menos un empleado con contrato laboral y jornada completa. Si se cumple este requisito y los inmuebles se alquilan a valor de mercado, se consideran elementos necesarios para obtener rendimientos y, por tanto, afectos a la actividad. No obstante, se excluyen de la afectación los bienes destinados exclusivamente al uso personal o cedidos por precio inferior al de mercado a vinculados.
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