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A query was raised regarding whether a company leasing industrial premises maintains its economic activity if it outsources its management. The Directorate General for Taxes (DGT) ruled that, for Wealth Tax exemption purposes, property leasing only constitutes an economic activity if at least one employee is hired under a full-time employment contract.
Cuestión planteada Calificación de la actividad como económica a efectos de la exención en el Impuesto sobre el Patrimonio.
Para que el arrendamiento de inmuebles sea actividad económica a efectos de la exención en el Impuesto sobre el Patrimonio, se debe utilizar al menos una persona empleada con contrato laboral y a jornada completa. La externalización de la gestión, ya sea por el titular de las participaciones o por un despacho profesional, no cumple este requisito. Por tanto, dicha externalización impide calificar la actividad como económica para acceder a la exención.
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