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A taxpayer inquired whether they could maintain the Wealth Tax exemption on their company shares if their nephew manages the business. The Directorate General for Taxes (DGT) ruled that the permitted kinship group to satisfy this requirement is limited to second-degree relatives.
Cuestión planteada - Aplicación de la exención de las participaciones en el Impuesto sobre Patrimonio en el supuesto de que las funciones remuneradas de dirección y gestión de la entidad fuesen desempeñadas por un colateral de tercer grado del consultante, al no tener ningún otro familiar de menor grado de parentesco con las capacidades y facultades necesarias para ostentar dicho cargo.
Para la exención de participaciones en el Impuesto sobre Patrimonio, las funciones de dirección deben ser ejercidas por alguien del grupo de parentesco legalmente establecido. Este grupo incluye al cónyuge, ascendientes, descendientes o colaterales de segundo grado. Incluir a colaterales de tercer grado, como un sobrino, supondría una interpretación extensiva de la ley no permitida.
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