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A family group has enquired whether their holdings in two companies are exempt from Wealth Tax. The DGT clarifies that the exemption requires the entity to carry out an economic activity, specific ownership percentages to be met, and the performance of remunerated management functions, although it is not necessary for all shareholders to hold management positions.
Cuestión planteada 1.) Si las participaciones sociales están exentas del Impuesto sobre el Patrimonio para todos los consultantes.
Para la exención en el IP, la entidad no debe tener como actividad principal la gestión de patrimonio mobiliario o inmobiliario. El sujeto pasivo debe tener una participación mínima del 5% individual o 20% en grupo familiar. Además, debe ejercer funciones de dirección con una remuneración superior al 50% de sus rendimientos del trabajo y actividades económicas. No es necesario que todos los miembros del grupo familiar ejerzan funciones directivas para que todos tengan derecho a la exención.
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