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The taxpayer inquired whether shares in a company dedicated to property leasing are exempt from Wealth Tax. The DGT ruled that the activity does not qualify as an economic activity because the hired employee splits their working hours with another employer, failing to meet the requirement of exclusive full-time dedication.
Cuestión planteada Si a efectos de la exención en el Impuesto sobre el Patrimonio de las participaciones en la entidad de las que la consultante es titular, se entiende cumplido el requisito de que la entidad realiza una actividad económica.
Para que el arrendamiento de inmuebles sea actividad económica y permita la exención, se requiere tener al menos una persona empleada con contrato laboral y a jornada completa. Dicho empleado debe dedicar la jornada completa a la ordenación de la actividad del arrendador. Si el empleado comparte su jornada con otro empleador, no se cumple el requisito y las rentas se consideran rendimientos del capital inmobiliario.
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