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A query was raised regarding whether a community of property dedicated to real estate leasing could apply for the economic activity exemption in Wealth Tax. The DGT ruled that, as the activity is not carried out by the co-owners on a regular, personal, and direct basis, the requirements for the exemption or for the reduction due to inheritance (mortis causa) are not met.
Cuestión planteada Consideración como afectos a actividad económica de los inmuebles y alta en epígrafe del IAE. Aplicabilidad de la exención prevista en el artículo 4.Ocho.Dos de la Ley del Impuesto sobre el Patrimonio y de la reducción establecida, para el caso de adquisición "mortis causa", en la legislación estatal o normativa gallega que la sustituya.
La actividad de arrendamiento de inmuebles puede calificarse como económica si existe personal contratado a jornada completa, pero la exención del Impuesto sobre el Patrimonio requiere que la actividad se ejerza de forma habitual, personal y directa por el sujeto pasivo. En las comunidades de bienes, la actividad la desarrollan los comuneros individualmente y no la entidad. Si no se cumple el requisito de habitualidad, personalidad y directividad, no procede la exención ni la reducción por adquisición mortis causa.
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