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A query was raised regarding whether both spouses must be engaged in a business activity for assets to qualify for the Wealth Tax exemption for assets used in economic activities, or if it is sufficient for only one spouse to do so. The DGT ruled that community property may benefit from the exemption if used in the activity of either spouse, even if only one of them meets the necessary requirements.
Cuestión planteada Si para la aplicación de la exención establecida en el artículo 4. Ocho. Uno de la 19/1991, del Impuesto sobre el Patrimonio, sería necesario que ambos cónyuges ejercieran la actividad de forma habitual, personal o directa, o si, por el contrario, al tratarse de bienes comunes a ambos miembros del matrimonio, bastaría con que uno de ellos cumpliera los requisitos del citado precepto.
Los bienes y derechos comunes a ambos miembros del matrimonio estarán exentos cuando se utilicen en el desarrollo de la actividad empresarial o profesional de cualquiera de los cónyuges. Para ello, se deben cumplir los requisitos de que la actividad se ejerza de forma habitual, personal y directa por el sujeto pasivo y constituya su principal fuente de renta. Estos requisitos solo es necesario que concurran en uno de los cónyuges para que los bienes comunes gocen de la exención.
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