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A query was raised regarding whether an entity can access the Wealth Tax exemption and the reduction in Inheritance and Gift Tax. The DGT indicates that to qualify, the individual performing management functions must receive more than 50% of their total business, professional, and employment income from such duties.
Question posed: Whether, in such a case, the exemption from Wealth Tax would apply and, in due course, the reduction provided for in Article 20.2.c) of the Inheritance and Gift Tax Law.
To access the exemption from Wealth Tax pursuant to Article 4.Eight.Two.c) of Law 19/1991, the person performing management functions must receive more than 50% of their total business, professional, and personal labor income from such performance. If the statutory remuneration as a manager meets this percentage requirement, there would be no issue in accessing the wealth tax exemption and the reduction provided for in Article 20.2.c) of Law 29/1987.
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