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A taxpayer has inquired whether they can apply for the Wealth Tax exemption for their holding company, taking into account the remuneration received from subsidiaries. The Directorate General for Taxes (DGT) states that remuneration from subsidiaries may be included to meet the income level requirement, provided all legal conditions are met.
Cuestión planteada Exención en el Impuesto sobre el Patrimonio. Percepción de remuneraciones en empresas filiales.
Para la exención en el Impuesto sobre el Patrimonio, el requisito de ejercer funciones de dirección y percibir una remuneración superior al 50% de los rendimientos no está vinculado a que la entidad de la que se pretende la exención sea la que las satisfaga. Las remuneraciones percibidas en filiales deben incluirse en el cómputo, ya que no pueden excluirse por no participar el consultante directamente en el capital de estas. No obstante, dicha previsión de funciones y remuneraciones debe constar expresamente en los estatutos sociales de la holding o de las filiales.
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