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A query was raised regarding whether a vessel's skipper could be classified as a senior manager to qualify for exemptions under Wealth Tax, Inheritance and Gift Tax, and Personal Income Tax. The Directorate General for Taxes (DGT) ruled that this is not possible, as nautical duties are distinct from the company's management functions and the individual receives no remuneration for administrative roles.
Cuestión planteada Si el Patrón de la embarcación puede considerarse como alto cargo a efectos tanto de la exención en el Impuesto sobre el Patrimonio y de la eventual aplicación de la reducción prevista en el artículo 20.6 de la Ley del Impuesto sobre Sucesiones y Donaciones como de la presunción de inexistencia de ganancia patrimonial en el IRPF conforme a la Ley 35/2006.
Para la exención en el Impuesto sobre el Patrimonio, el sujeto debe ejercer funciones de dirección en la entidad y percibir una remuneración superior al 50% de sus rendimientos empresariales, profesionales y de trabajo personal. El ejercicio de funciones de calificación náutica como patrón es distinto al desempeño de funciones directivas en la sociedad. Al no percibirse remuneración por la administración, no procede la exención ni las reducciones en Sucesiones y Donaciones o IRPF.
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