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A query was raised regarding whether money contributed to a joint venture account contract (cuentas en participación) should be subject to Wealth Tax. The Directorate General for Taxes (DGT) ruled that while the contributed funds cease to be the property of the participant and pass to the manager, a credit right is created which must be included in the tax base.
Cuestión planteada Tributación de la aportación a la cuenta en participación por el partícipe en el Impuesto sobre el Patrimonio.
Al realizar la aportación, el partícipe deja de ser titular de los bienes, los cuales pasan a formar parte del patrimonio del gestor. Sin embargo, la aportación constituye una cesión de fondos que genera un derecho de crédito a favor del partícipe. Este derecho, al tener contenido económico, forma parte de su patrimonio neto y debe tributar por su precio de mercado.
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