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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 que ejerzan funciones directivas con el nivel de remuneraciones exigido por la Ley 19/1991 tienen derecho a la exención en el Impuesto sobre el Patrimonio. No impide el acceso a la exención que las remuneraciones por dichas funciones sean satisfechas por una de las entidades mercantiles filiales. En caso de fallecimiento de un no residente, procedería la reducción del artículo 20.2.c) de la Ley 29/1987 si se cumplen los demás requisitos legales.
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