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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.
Question posed: Consideration of both types of premises for workload purposes, from the perspective of the applicability of the reductions provided in Articles 20.2.c) and 20.6 of the Inheritance and Gift Tax Law.
To apply the reductions provided in Articles 20.2.c) and 20.6 of the Inheritance and Gift Tax Law, prior exemption from Wealth Tax of the elements subject to transfer is mandatory. This implies that the entity must meet the requirements of not having the management of movable or immovable assets as its main activity, according to the asset and use limits established in the Wealth Tax regulations. This compliance is independent of the economic activity classification regime in Corporate Tax for groups of companies.
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