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A taxpayer has enquired whether their shares in a real estate leasing company are exempt from Wealth Tax. The DGT has ruled that they are, provided that the requirements regarding economic activity, shareholding percentage, and management functions are met.
Cuestión planteada Si tiene derecho a la exención en el Impuesto sobre el Patrimonio por las participaciones que posee de la empresa.
Para acceder a la exención, la entidad debe realizar una actividad económica, lo que en el arrendamiento de inmuebles requiere al menos un empleado con contrato laboral a jornada completa. Se debe cumplir un mínimo de participación del 5% individual o 20% conjunto con familiares. Además, al menos una persona del grupo familiar debe ejercer funciones de dirección percibiendo más del 50% de sus rendimientos empresariales, profesionales o de trabajo personal.
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