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A property rental company asks whether its premises constitute an economic activity to qualify for reductions in the Inheritance and Gift Tax. The DGT responds that to apply such reductions, the entity must first meet the exemption requirements in the Wealth Tax.
Cuestión planteada Consideración de unos y otros locales a efectos de la carga de trabajo, desde la perspectiva de la aplicabilidad de las reducciones previstas en los artículos 20.2.c) y 20.6 de la Ley del Impuesto sobre Sucesiones y Donaciones.
Para aplicar las reducciones de los artículos 20.2.c) y 20.6 de la Ley 29/1987, es preceptivo que los elementos objeto de transmisión cuenten con la previa exención en el Impuesto sobre el Patrimonio. Esto implica que la entidad no debe tener por actividad principal la gestión de un patrimonio mobiliario o inmobiliario, según los criterios de afectación a actividades económicas. Este requisito debe cumplirse independientemente del régimen de calificación de actividad económica establecido en el Impuesto sobre Sociedades para grupos de sociedades.
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