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A taxpayer asks whether their shares in a Spanish entity are exempt from patrimony tax if they receive directorial remuneration in the entity or only in a Peruvian subsidiary. The DGT states that exemption does not apply if the required remuneration levels are not met.
Taxpayers holding shares in Spanish entities must meet specific remuneration thresholds to qualify for patrimony tax exemption on directorial roles.
The tax team reviews your specific situation.
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