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A holder of a holding company working in its subsidiaries asks whether salaries from subsidiaries can be excluded to meet the direct functions remuneration requirement. The DGT states that exclusion is not applicable due to the absence of direct ownership in the subsidiaries.
Cuestión planteada Aplicabilidad de la exención prevista en el artículo 4.Ocho.Dos de la Ley del Impuesto sobre el Patrimonio y, en particular, de lo previsto en el artículo 5.2 del Real Decreto 1704/1999 a efectos de la determinación del porcentaje que representa la remuneración por ejercicio de funciones directivas.
Para aplicar la exención del Impuesto sobre el Patrimonio, la remuneración por funciones directivas debe representar al menos el 50% de los rendimientos totales. El artículo 5.2 del Real Decreto 1704/1999 permite excluir las remuneraciones de otras entidades solo cuando el sujeto sea directamente titular de participaciones en todas ellas. En este caso, al no haber titularidad directa en las filiales, no procede la exclusión de los rendimientos obtenidos en las mismas para el cómputo.
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