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A query was raised regarding whether remuneration for management functions received from participated companies prior to a share exchange can be counted to meet exemption requirements for a new holding company. The DGT determines that, in the interest of tax neutrality, such remuneration may be considered to satisfy the requirements for the entity established through the share exchange.
Cuestión planteada Cumplimiento del requisito referido al ejercicio de funciones directivas por considerar exentas las participaciones del total capital de las sociedades aportadas. Aplicabilidad de la reducción en el Impuesto sobre Sucesiones y Donaciones que establece la normativa autonómica de La Rioja.
Para cumplir los requisitos de remuneraciones por funciones directivas en una entidad constituida mediante canje de valores, se pueden considerar las remuneraciones percibidas en las sociedades participadas. Esto se aplica si existe identidad de concepto e importe y ausencia de solución de continuidad entre las remuneraciones. El objetivo es garantizar la neutralidad fiscal en las operaciones de canje. Respecto a la aplicación de reducciones por normativa autonómica de La Rioja, la competencia es de dicha Comunidad Autónoma.
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