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The taxpayer asks whether, to apply a reduction for the donation of shares, they must prove the donor performed management functions through a senior management contract and specific tax withholding. The DGT responds that meeting this requirement depends on the actual performance of management duties, regardless of the type of link or contract held with the entity.
Cuestión planteada Acreditación del ejercicio de funciones directivas a efectos de la exención en el Impuesto sobre el Patrimonio, como requisito para la reducción prevista por donación de las participaciones en la Ley del Impuesto sobre Sucesiones y Donaciones.
El requisito de ejercer funciones de dirección para la exención en el Impuesto sobre el Patrimonio se cumple si existe una efectiva intervención en las decisiones de la empresa. No es necesario que el cargo sea de alta dirección ni que se cumplan requisitos de retención específicos, ya que el modo en que se hagan efectivas las funciones es irrelevante. La naturaleza del vínculo (societario o laboral) no impide el reconocimiento de dichas funciones siempre que se acredite la gestión real.
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