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A family group with both resident and non-resident members holds a Luxembourg-based holding company that controls subsidiaries in Spain. The DGT determines that members fulfilling direct management remuneration criteria are entitled to wealth tax exemption.
Cuestión planteada Aplicabilidad de la exención en el Impuesto sobre el Patrimonio tanto del consultante como de los integrantes del grupo familiar, tanto residentes como no residentes en España. Aplicabilidad de la reducción prevista en el artículo 20.2.c) de la Ley del Impuesto sobre Sucesiones y Donaciones.
Los integrantes del grupo familiar tienen derecho a la exención en el Impuesto sobre el Patrimonio si ejercen funciones directivas con la remuneración exigida por la ley. El hecho de que las remuneraciones sean satisfechas por una entidad filial no impide el acceso a la exención. En caso de fallecimiento de un no residente, procedería la reducción del artículo 20.2.c) de la Ley del Impuesto sobre Sucesiones y Donaciones si se cumplen los demás requisitos legales.
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