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A taxpayer asks whether properties leased to a company (of which they are a shareholder) are exempt from Wealth Tax. The DGT responds that they are not, as the properties remain part of the individual's assets and not those of the company.
Question posed: Whether leased properties can be considered exempt from Wealth Tax; if not, the valuation rule for them for the purposes of said tax.
Properties leased to an entity for economic activity do not form part of the company's assets, but rather the individual's assets. Therefore, the exemption for shares does not extend to said properties. Their valuation shall be the highest among the cadastral value, the value verified by the Administration for other taxes, or the acquisition price.
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