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A taxpayer inquired whether their holdings in a commercial entity engaged in property leasing qualify for Wealth Tax exemption. The DGT ruled that the exemption applies provided that the requirements regarding economic activity, shareholding percentage, and management functions are met.
Cuestión planteada Si procede la exención en el Impuesto sobre el Patrimonio conforme al artículo 4.Octavo de la Ley 19/1991, de 6 de junio.
La exención en el Impuesto sobre el Patrimonio para participaciones en entidades requiere que la entidad no tenga como actividad principal la gestión de patrimonio mobiliario o inmobiliario. Para que el arrendamiento de inmuebles sea actividad económica, debe contarse con un local exclusivo y al menos un empleado con contrato laboral a jornada completa. En el supuesto consultado, al cumplirse estas condiciones de actividad económica, junto con los requisitos de participación y remuneración por funciones de dirección, procede la exención.
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