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The inquirer asks about Wealth Tax exemptions for property rental activities, the treatment of undistributed profits in family businesses, and the deductibility of debts in inheritance cases. The DGT clarifies the requirements for economic activity, the calculation of profits to qualify such activity, and the validity of private debts for Inheritance Tax purposes.
Cuestión planteada Exención en el Impuesto sobre el Patrimonio de empresa familiar de arrendamiento de inmuebles. Cómputo de beneficios no distribuidos en empresa familiar societaria a efectos de la exención en el Impuesto sobre el Patrimonio. Deducibilidad de deuda del causante por préstamo.
Para que el arrendamiento de inmuebles esté exento, debe ser actividad económica según el IRPF y constituir la principal fuente de renta (al menos el 50% de la base imponible). La exención alcanza tanto a bienes privativos como gananciales afectos a la actividad. Para determinar si una entidad gestiona patrimonio o realiza actividad empresarial, no se computarán como elementos no afectos aquellos cuyo precio de adquisición no supere los beneficios no distribuidos del año y de los diez anteriores. En sucesiones, las deudas en documento privado deben cumplir los requisitos del Código Civil o justificarse su existencia.
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