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A taxpayer has enquired whether their shares in a real estate leasing company are exempt from Wealth Tax. The DGT clarifies that for leasing to be classified as an economic activity, there must be at least one employee under a full-time employment contract, and management functions cannot be performed by the same person responsible for the labour management.
Cuestión planteada - Cumplimiento de las condiciones para la exención de las participaciones en el Impuesto sobre el Patrimonio.
Para que el arrendamiento de inmuebles sea actividad económica, debe contar con al menos una persona empleada con contrato laboral y a jornada completa. La exención de participaciones requiere que la entidad no gestione principalmente un patrimonio inmobiliario y que se cumplan requisitos de propiedad y dirección. Las funciones de dirección y las de gestión de la actividad de arrendamiento (empleado laboral) no pueden recaer en la misma persona, ya que la jornada completa no permite compatibilizar ambas tareas.
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