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A taxpayer inquired whether their investment in a European Venture Capital Fund (FCRE) qualifies for Wealth Tax exemption. The Directorate General for Taxes (DGT) ruled that it does not, as the taxpayer will be an employee of the management company and will not perform management functions within the FCRE itself.
Cuestión planteada Aplicación de la exención prevista en el artículo 4.Ocho.Dos de la Ley 19/1991, del Impuesto sobre el Patrimonio, en relación con la inversión en el FCRE por parte del consultante.
Para que las participaciones en una entidad estén exentas en el Impuesto sobre el Patrimonio, el sujeto pasivo debe ejercer funciones de dirección en la entidad y percibir una remuneración superior al 50% de sus rendimientos empresariales, profesionales y de trabajo personal. En este caso, al ser empleado de la sociedad gestora y no del FCRE, no se cumple el requisito de dirección efectiva en la entidad donde se tiene la participación.
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