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A taxpayer has inquired whether their holding structure meets the requirements for exemption from Wealth Tax. The DGT clarifies that the exemption requires sufficient management resources, remunerated management functions, and that the subsidiaries must not be mere wealth management vehicles.
Cuestión planteada - Existencia de medios materiales y personales suficientes a efectos de lo previsto en el artículo 4.Ocho.Dos.a).1º de la Ley 19/1991 del Impuesto sobre el Patrimonio.
Para la exención, las participaciones en la holding no computarán como valores si se poseen para dirigir la participación y se dispone de medios materiales y personales suficientes. Las funciones de dirección pueden ser ejercidas por un miembro del grupo de parentesco del titular. El arrendamiento de inmuebles será actividad económica si se cuenta con al menos un empleado con contrato laboral a jornada completa. La afectación de bienes dependerá de si son necesarios para la obtención de rendimientos.
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