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The applicant asks whether temporary disability benefits count as remuneration for meeting the management functions requirement in a donation of shares. The DGT states that for Wealth Tax exemption, the income to be calculated is that received by the person exercising management functions, and the nature of the benefits is a matter of fact that must be proven.
Cuestión planteada Cómputo de las rentas del donante y de su cónyuge a efectos de la aplicación de la reducción prevista en la Ley del Impuesto sobre Sucesiones y Donaciones. En particular, consideración de las retribuciones salariales y prestaciones por incapacidad temporal a tales efectos.
Para la exención en el Impuesto sobre el Patrimonio, las rentas a computar son exclusivamente las percibidas por quien ejerce las funciones directivas, sea cual sea su naturaleza. Si la exención procede para el directivo, también será aplicable al cónyuge si forman grupo de parentesco. Respecto a si las prestaciones de incapacidad temporal sustituyen a las remuneraciones, es una cuestión fáctica que el interesado debe acreditar ante la Oficina Gestora. Para el cómputo de rentas en el IRPF, se debe considerar el periodo impositivo inmediatamente anterior a la donación.
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