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The inquirer asks how to calculate the percentage of their remuneration for management functions to apply the exemption for holdings in entities. The DGT clarifies that if the taxpayer holds interests in several entities meeting the requirements, the calculation of remuneration must be performed independently for each one.
Cuestión planteada Cómputo del porcentaje de retribuciones por el ejercicio de funciones directivas a efectos de la aplicación de la exención prevista en el artículo 4.Ocho.Dos de la Ley 19/1991, de 6 de junio, del Impuesto sobre el Patrimonio.
Para aplicar la exención de participaciones en el Impuesto sobre el Patrimonio, la remuneración por funciones de dirección debe representar más del 50% de los rendimientos totales. Si el sujeto es titular de varias entidades que cumplen los requisitos, el porcentaje se calculará por separado para cada una, sin incluir en el total las retribuciones percibidas por funciones directivas en las otras entidades. Asimismo, se excluyen del cómputo los rendimientos de actividades empresariales a los que ya se les aplique la exención del apartado Uno del artículo 4. Ocho. Dos de la LIP.
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