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A taxpayer has enquired whether assets used for property rental activities are exempt from Wealth Tax. The DGT indicates that for rental activities to qualify as an economic activity, they must involve employing a full-time worker and must be carried out on a regular, personal, and direct basis.
Cuestión planteada Si cumple los requisitos para resultar exenta en el Impuesto sobre el Patrimonio.
Para que el arrendamiento de inmuebles sea actividad económica, debe emplearse al menos una persona con contrato laboral a jornada completa. La exención requiere que la actividad se ejerza de forma habitual, personal y directa, asumiendo personalmente las decisiones gerenciales. Si la gestión del patrimonio se delega en un tercero, como un hijo, no se cumple el requisito de ejercicio personal y directo.
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