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A taxpayer inquired about proving the performance of management functions to apply a reduction in Inheritance and Gift Tax. The DGT clarified that the management requirement can be met by any member of the family group and that partial retirement does not prevent the exemption.
Cuestión planteada Primera: Si a efectos de probar el ejercicio de funciones de dirección serían medios de prueba adecuados las actas de juntas de socios donde se aprueban las funciones de dirección ejercidas tanto por el padre como por el consultante, así como los contratos laborales firmados y aprobados en la junta de socios donde se especifican las funciones y las retribuciones percibidas por ello.
Para la reducción del art. 20.6 LISD, es necesaria la exención en el Impuesto sobre el Patrimonio. El ejercicio de funciones de dirección puede ser acreditado por cualquier integrante del grupo familiar, siempre que perciba una remuneración superior al 50% de sus rendimientos. Lo relevante es que el cargo implique funciones de gestión y administración, más allá de la denominación. Para el cómputo de rentas, se deben considerar las del último periodo impositivo anterior a la donación.
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