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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 cumplir el requisito de que las remuneraciones por funciones de dirección representen más del 50% de los rendimientos totales, no se deben incluir los rendimientos atribuidos por una entidad transparente. Esto se debe a que dichos beneficios no corresponden a una actividad económica ejercida de forma habitual, personal y directa por el contribuyente, sino que la actividad la desarrolla la propia entidad. Incluirlos supondría aplicar una analogía prohibida para extender el ámbito de las exenciones.
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