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A query was raised regarding whether amending a company's articles of association to grant the usufructuary of shares voting rights and the right to attend general meetings would affect the exemption from Wealth Tax. The DGT ruled that such an amendment does not impact the exemption requirements stipulated by the regulations.
Cuestión planteada Aplicabilidad de lo dispuesto en el artículo 20.6 de la Ley 29/1987, de 18 de diciembre, del Impuesto sobre Sucesiones y Donaciones. Si la modificación estatutaria prevista en el texto de la consulta, permitiría dar cumplidos los requisitos para la exención en el Impuesto sobre el Patrimonio.
La modificación estatutaria para que el usufructuario ejerza derechos de voto y asistencia no afecta al acceso a la exención en el Impuesto sobre el Patrimonio. Para cumplir la exención, el donatario debe asumir la condición de administrador y percibir la remuneración establecida en el artículo 4.Ocho.Dos de la Ley 19/1991. La mera pertenencia al Consejo de Administración no se considera función de dirección para el donante.
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