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The consultant asks whether, after a restructuring, they can apply for wealth tax exemption in a new holding company. The DGT confirms that the consultant meets the directorship requirement, but the family group will lose the exemption in the original entity.
Cuestión planteada - Cumplimiento del requisito previsto en la letra c) del artículo 4.Ocho.Dos de la Ley del Impuesto sobre el Patrimonio, respecto de las participaciones que ostentaría el consultante en la sociedad holding tras la reestructuración planteada.
Para la exención en la sociedad holding, el consultante debe cumplir los requisitos de actividad, participación y funciones de dirección. Al ser administrador único de la holding y percibir una remuneración superior al 50% de sus rendimientos, cumple el requisito de dirección. No obstante, el resto del grupo familiar perderá la exención en la entidad A porque la dirección de esta pasará a ejercerla la holding y no un miembro del grupo de parentesco.
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