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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 holding, el consultante debe cumplir las condiciones de actividad, participación y funciones de dirección con remuneración superior al 50% de sus rendimientos. Si el consultante ejerce la dirección en la holding como administrador único y percibe dicha retribución, cumple el requisito. Sin embargo, los familiares que mantengan participaciones en la entidad A perderán la exención porque la dirección de dicha entidad pasará a ejercerla la holding y no un miembro del grupo de parentesco.
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