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An architect has enquired whether she can benefit from Wealth Tax exemptions while working as a self-employed professional and through her holdings in other companies. The DGT indicates that the exemption for business assets depends on them being necessary for the activity and constituting her main source of income, whereas for company holdings, requirements regarding economic activity, ownership percentage, and management functions must be met.
Cuestión planteada - Si la actividad de arquitecta que la consultante va a desarrollar como autónoma se va a beneficiar de la aplicación de la exención contemplada en el artículo 4. Ocho. Uno de la Ley 19/1991, de 6 de junio, del Impuesto sobre el Patrimonio.
La exención de bienes y derechos afectos a la actividad profesional requiere que la actividad se ejerza de forma habitual, personal y directa, y sea la principal fuente de renta. Para la exención de participaciones en entidades, se debe cumplir que la entidad no gestione principalmente patrimonio mobiliario o inmobiliario, que la participación sea al menos del 5% individual o 20% familiar, y que se ejerzan funciones de dirección con una remuneración superior al 50% de los rendimientos empresariales, profesionales y de trabajo personal. Para el cálculo de la principal fuente de renta y del porcentaje de la retribución, no se computarán los rendimientos de la actividad profesional cuyos bienes disfruten de exención.
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