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A resident in Luxembourg wishes to donate shares in a holding company to his son. The question is whether patrimony tax exemption and succession tax reduction can apply if director remuneration is paid by Spanish subsidiaries rather than the holding company.
Cuestión planteada Procedencia de la exención prevista en la Ley del Impuesto sobre el Patrimonio y, en su caso, de la reducción regulada en la Ley del Impuesto sobre Sucesiones y Donaciones.
El ejercicio efectivo de funciones de dirección y el nivel de remuneración no dependen de que el pago lo realice la entidad de la que se es titular. Es suficiente con que dicha previsión conste en los estatutos de la entidad o de la holding. En este caso, al constar en los estatutos de las filiales españolas el pago de las remuneraciones, se cumplen los requisitos para la exención en el Impuesto sobre el Patrimonio y la reducción en el Impuesto sobre Sucesiones y Donaciones.
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