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The consultant asks whether their shares in a holding company that has invested in a private equity fund are exempt from Wealth Tax. The DGT examines whether the requirements relating to economic activity, shareholding percentage, and management 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 que el consultante tiene en la sociedad holding tras la inversión realizada por esta entidad en la SCR.
Para la exención, la holding no debe gestionar patrimonio mobiliario o inmobiliario; las participaciones en la SCR no se computarán como valores si otorgan al menos el 5% de derechos de voto y se poseen para dirigir la participación con medios propios. El requisito de participación se cumple si el grupo familiar ostenta al menos el 5% individual o 20% conjunto. Asimismo, se requiere que el sujeto pasivo ejerza funciones de dirección y perciba una remuneración superior al 50% de sus rendimientos empresariales, profesionales o de trabajo personal.
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