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A query was raised regarding whether a company without economic activity can benefit from the Wealth Tax exemption for its holdings. The DGT ruled that, as it does not carry out business activity, the entity is considered a manager of movable or immovable assets, thereby failing to meet the legal requirements.
Cuestión planteada Aplicabilidad y ámbito objetivo de la exención en el Impuesto sobre el Patrimonio.
Para acceder a la exención, la entidad no debe tener por actividad principal la gestión de un patrimonio mobiliario o inmobiliario. Se entiende que gestiona dicho patrimonio si más de la mitad de su activo son valores o elementos no afectos a actividades económicas durante más de 90 días. En este caso, al no existir actividad económica, no existen elementos afectos, por lo que la entidad no cumple el requisito de la letra a) del artículo 4.Ocho.Dos de la Ley 19/1991.
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