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A Spanish holding company owns 100% of an English subsidiary dedicated to property leasing. The DGT has ruled that, as the subsidiary has no employees, it does not carry out an economic activity. This prevents the shareholding from being excluded from the calculation of movable or immovable property management.
Cuestión planteada Si la participación en la filial cumple el requisito del artículo 4.Ocho.Dos a efectos de la exención en el Impuesto sobre el Patrimonio. En su caso, aplicabilidad de la reducción establecida en el artículo 20.2.c) de la Ley del Impuesto sobre Sucesiones y Donaciones.
Para que la participación en una filial no compute como gestión de patrimonio mobiliario o inmobiliario, la filial debe desarrollar una actividad económica. Según el RD 1704/1999 y la Ley del IRPF, esto exige la existencia de una persona contratada con contrato laboral y a jornada completa para la gestión. Al no existir personal contratado en la filial de arrendamiento, la participación no cumple los requisitos para la exención en el Impuesto sobre el Patrimonio ni para la reducción en el Impuesto sobre Sucesiones y Donaciones.
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