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A married couple has enquired whether their shares in a company are exempt from Wealth Tax, given that their children hold management positions. The DGT has ruled that the exemption is possible provided the kinship group meets the requirements regarding activity, shareholding, and management.
Cuestión planteada 1.) Exención de las participaciones en el Impuesto sobre el Patrimonio.
Para la exención en el Impuesto sobre el Patrimonio, si la participación es conjunta con familiares, las funciones de dirección y la remuneración superior al 50% de los rendimientos deben cumplirse al menos en una de las personas del grupo de parentesco. En el caso analizado, al cumplir los hijos con la dirección y remuneración, los padres tienen derecho a la exención. Asimismo, en transmisiones de participaciones sujetas a la exención del Impuesto sobre el Patrimonio, se estima la inexistencia de ganancia o pérdida patrimonial en el IRPF si se cumplen los requisitos de la Ley del Impuesto sobre Sucesiones y Donaciones.
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