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The consultant asks whether a holding company must have a full-time employee or if its real estate subsidiaries must meet the requirement. The DGT responds that each company carrying out property rental must independently have at least one full-time employee under a labour contract.
Cuestión planteada Si para mantener la exención de las participaciones sociales en la entidad holding en el Impuesto sobre el Patrimonio debe tener un empleado a jornada completa tanto en la entidad A como en la entidad B, o si por el contrario el empleado debe estar contratado en la entidad holding, o si, en su caso, podría estar empleado por una sola de las filiales.
Para que las participaciones en una holding no computen como valores y mantengan la exención en el Impuesto sobre el Patrimonio, las entidades participadas que realicen arrendamiento de inmuebles deben realizar una actividad económica. Según la LIRPF, el arrendamiento es actividad económica solo si cuenta con al menos una persona empleada con contrato laboral y a jornada completa. Este requisito debe cumplirse de forma estricta, directa y exclusiva por cada una de las sociedades arrendadoras, sin que pueda entenderse cumplido mediante la gestión de una tercera sociedad o entidad del grupo.
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