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The Directorate General for Taxes (DGT) has addressed whether companies can form a joint ownership (comunidad de bienes) to lease properties and thereby qualify for Wealth Tax exemptions by claiming to carry out an economic activity. The DGT ruled that this is not permitted, as the economic activity must be inherent to the entity itself rather than being conducted through an instrumental entity.
Cuestión planteada Si cabe considerar la existencia de una actividad económica de arrendamiento de inmuebles en sede de las sociedades familiares. Si la participación de los socios en éstas quedaría exenta en el Impuesto sobre el Patrimonio y, en su caso, procedería la reducción del 95% prevista en el artículo 20.2.c) de la Ley del Impuesto sobre Sucesiones y Donaciones.
La actividad de la comunidad de bienes se califica como económica al contar con personal contratado, pero esto no transmite dicha naturaleza a las sociedades comuneras. Para la exención en el Impuesto sobre el Patrimonio, la entidad debe realizar una actividad económica por sí misma según el artículo 27.2 de la Ley 35/2006. No se admite que la exigencia de actividad económica se cumpla de forma indirecta a través de una entidad instrumental. Por tanto, no procede la exención en el Impuesto sobre el Patrimonio ni la reducción en el Impuesto sobre Sucesiones y Donaciones.
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