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A query was raised regarding whether exercising management functions and receiving remuneration within a subsidiary allows the parent company to claim a Wealth Tax exemption. The DGT ruled that the requirements for business activity, shareholding, and management functions must be met specifically in relation to the entity for which the exemption is sought.
Cuestión planteada Derecho a exención en el Impuesto sobre el Patrimonio respecto de las entidades matriz y filial. Acreditación del ejercicio de funciones directivas y de la percepción de remuneraciones.
Los requisitos de naturaleza empresarial, porcentajes de participación y funciones directivas remuneradas deben predicarse o imputarse a la concreta actividad de la que se pretenda la exención. El ejercicio de funciones directivas en una filial no atribuye automáticamente la exención en la entidad matriz. No es obligatorio que las retribuciones sean abonadas por la entidad donde se desempeñan las funciones, siempre que dicha previsión conste expresamente en la escritura de constitución o estatutos de la entidad operativa o de la holding.
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