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The consultant asks whether income attributed by a German transparent entity should be excluded when calculating whether directorial remuneration exceeds 50% of total income. The DGT replies that such income is not excluded as it does not arise from an activity exercised regularly, personally, and directly by the individual.
Cuestión planteada A efectos de la exención en el Impuesto sobre el Patrimonio, si los beneficios atribuidos a la consultante por la entidad alemana en régimen de transparencia fiscal se deben tener en cuenta a la hora de determinar si se cumple el requisito de que los rendimientos obtenidos por el ejercicio de funciones de dirección representen más del 50 por ciento de la totalidad de los rendimientos empresariales, profesionales y de trabajo personal.
Para la exención de participaciones en entidades, la remuneración por funciones de dirección debe representar más del 50% de los rendimientos empresariales, profesionales y de trabajo personal. Los rendimientos atribuidos por una entidad transparente no se excluyen de este cómputo, ya que no corresponden a una actividad ejercida de forma habitual, personal y directa por el sujeto pasivo. Por tanto, al no excluirse estos beneficios, no se cumple el requisito de que las funciones de dirección superen el 50% de la totalidad de los rendimientos.
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