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The taxpayer seeks clarification on how to calculate their income to meet the requirement that remuneration for management functions represents more than 50% of total income. The DGT clarifies that, for this calculation, income from economic activities whose assets and rights are exempt as being necessary for professional development should be excluded.
Cuestión planteada Forma de computar los rendimientos percibidos por el consultante a efectos del cumplimiento del requisito previsto en el apartado c) del artículo 4.Ocho.Dos de la Ley del Impuesto sobre el Patrimonio.
Para calcular si la remuneración por funciones de dirección supera el 50% de los rendimientos empresariales, profesionales y de trabajo personal, se deben tener en cuenta la totalidad de dichos rendimientos. No obstante, se pueden excluir del cómputo los rendimientos de actividades económicas si a estos les es aplicable la exención por ser bienes necesarios para el desarrollo de la actividad empresarial o profesional habitual, personal y directa que constituye la principal fuente de renta.
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