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A query was raised regarding whether a property acquired in co-ownership by a commercial entity engaged in leasing can be considered tied to its business activity. The DGT ruled that the entity's ownership share will form part of its economic activity if it carries out a business, regardless of the actions of the other co-owners.
Question raised: Requirements to consider the real estate property as being used for the entity's activity.
For the exemption from Wealth Tax, each co-owner, partner, or shareholder is the one carrying out the activity and must meet the requirements. If the entity carries out an economic activity, its ownership interest in the co-owned real estate shall form part of said activity. This is independent of the type of activity carried out by the other co-owning entities of the asset.
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