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The consultant asks whether their spouse's holdings in a holding company investing in a SCR are exempt from Wealth Tax. The DGT examines whether the requirements for economic activity, level of participation, and directorial functions are met.
Cuestión planteada Si resulta aplicable la exención en el Impuesto sobre el Patrimonio, regulada en el artículo 4.Ocho.Dos de la LIP, sobre las participaciones de las que el marido de la consultante es titular, con carácter consorcial, en la sociedad holding tras la inversión realizada por esta entidad en la SCR.
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