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A married couple sought clarification regarding Wealth Tax exemptions for their rental activity and the allocation of assets. The DGT clarified that the activity must constitute the primary source of income and detailed the requirements for the allocation of real estate and the application of special regimes when contributing to companies.
Cuestión planteada 1. A efectos de la exención prevista en el artículo 4.Ocho.Uno de la Ley del Impuesto sobre Patrimonio:
Para la exención en el Impuesto sobre Patrimonio, la actividad debe ser la principal fuente de renta, entendiendo esto que al menos el 50% de la base imponible del IRPF provenga de rendimientos netos de dicha actividad. Los inmuebles arrendados se consideran afectos si la actividad cumple los requisitos de gestión y personal empleado. En caso de comunidad de bienes, cada comunero debe cumplir individualmente los requisitos de forma de ejercicio y nivel de renta. La afectación de bienes a una actividad económica se mantiene aunque la titularidad sea común entre cónyuges.
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