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A family group has enquired whether hiring a partner under an employment contract with management duties allows for an exemption from Wealth Tax and a subsequent reduction in Inheritance Tax. The DGT ruled that the existence of management premises and the employment contract of a partner with management functions and adequate remuneration allows the leasing activity to be classified as an economic activity.
Cuestión planteada Si la contratación prevista cumple las exigencias del Impuesto sobre el Patrimonio para la exención en dicho tributo. Si, en caso de fallecimiento de la socia mayoritaria, serían de aplicación las reducciones previstas en la Ley del Impuesto sobre Sucesiones y Donaciones.
Para que la actividad de arrendamiento de inmuebles sea considerada económica y exenta en el Impuesto sobre el Patrimonio, debe contar con un local destinado a la gestión y una persona empleada con contrato laboral y jornada completa. El ejercicio de funciones directivas puede ser desempeñado por un socio, siempre que se acredite su intervención efectiva en las decisiones de la empresa. Si se cumplen los requisitos de actividad económica, participación mínima y remuneración por funciones directivas, procede la exención en el Impuesto sobre el Patrimonio y la reducción en el Impuesto sobre Sucesiones y Donaciones.
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