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A family group inquired whether shares in a company dedicated to the purchase, sale, and leasing of real estate are exempt from Wealth Tax. The DGT has determined that the requirements are met to classify the activity as an economic activity, thereby allowing the exemption to be applied.
Cuestión planteada Si la actividad desarrollada por la entidad reúne los requisitos para la exención de los titulares de las participaciones en el Impuesto sobre el Patrimonio.
La actividad de arrendamiento de inmuebles se considera económica al cumplir el artículo 27.2 de la Ley del IRPF. Para la exención, el grupo debe ser titular de la totalidad de las participaciones y un integrante debe ejercer funciones directivas con la remuneración establecida por la Ley 19/1991. Dichas funciones de dirección deben acreditarse mediante contrato o nombramiento y suponer una intervención efectiva en las decisiones de la empresa.
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