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A taxpayer inquires whether they can apply for a Wealth Tax exemption on their holdings in an entity. The DGT clarifies that requirements regarding economic activity, percentage of ownership, and management functions with specific remuneration must be met.
Cuestión planteada Si resulta de aplicación la exención del artículo 4.Ocho.Dos de la Ley del Impuesto sobre el Patrimonio.
Para acceder a la exención, la entidad no debe tener como actividad principal la gestión de patrimonio mobiliario o inmobiliario. El sujeto pasivo debe poseer al menos el 5% del capital individualmente o el 20% conjuntamente con su grupo de parentesco. Además, debe ejercer funciones de dirección y percibir una remuneración superior al 50% de sus rendimientos totales. El hecho de que el cargo de administrador sea gratuito en los estatutos no impide el cumplimiento si se demuestra una relación laboral y el ejercicio efectivo de funciones directivas.
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