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A query was raised regarding which tax year should be used to verify that income from management functions constitutes the majority of the taxpayer's earnings for the purposes of Wealth Tax exemptions and reductions in Inheritance and Gift Tax. The DGT ruled that the last tax period prior to the donation must be taken into account.
Cuestión planteada Cómputo de las remuneraciones por funciones directivas a efectos de la exención en el Impuesto sobre el Patrimonio. Aplicabilidad de la reducción en el Impuesto sobre Sucesiones y Donaciones.
Para el cómputo de las rentas por funciones directivas, debe considerarse el último periodo impositivo anterior a la donación. Si la donación se realiza en 2016, la exigencia de que dichas rentas constituyan la mayoría de los rendimientos empresariales, profesionales y del trabajo debe referirse al ejercicio 2015 y a la entidad cuyas participaciones se donan. Si en el ejercicio anterior no se cumple el requisito pero sí en el año de la donación, la reducción solo podrá aplicarse si la donación se efectúa en el año siguiente.
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