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A taxpayer inquired whether investment funds pledged to secure financing for a leasing activity could be exempt from Wealth Tax. The Directorate General for Taxes (DGT) ruled that if the funds belong to the individual, they cannot be considered assets tied to the economic activity. Conversely, if the funds belong to a company, their inclusion would depend on whether they are necessary for the activity.
Cuestión planteada - Si, en el supuesto planteado, la cuantía que pignore de los fondos de inversión se encontraría exenta de tributación en el Impuesto sobre el Patrimonio conforme al artículo 4.Ocho de la Ley 19/1991.
Si los fondos de inversión son propiedad de la persona física, no pueden considerarse elementos afectos a una actividad económica porque la LIRPF excluye expresamente los activos representativos de la cesión de capitales a terceros. En caso de que los fondos fueran propiedad de la entidad, podrían estar afectos si resultan necesarios para la obtención de rendimientos, lo cual debe valorarse puntualmente. Para que la sociedad de arrendamiento sea considerada actividad económica, debe emplear al menos a una persona con contrato laboral a jornada completa.
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