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Consultants have enquired whether shares in a holding company they intend to incorporate will be exempt from Wealth Tax. The DGT indicates that, based on the facts described, the requirements regarding activity, ownership, and management would be met to access the exemption, although the scope of this exemption will depend on how assets are allocated to the economic activity.
Cuestión planteada Si el valor de las participaciones sociales en la entidad holding estaría exento en el Impuesto sobre Patrimonio para los consultantes.
Para acceder a la exención, la entidad no debe tener como actividad principal la gestión de un patrimonio mobiliario o inmobiliario, el sujeto pasivo debe tener una participación mínima y ejercer funciones de dirección remuneradas. En el caso planteado, la entidad holding podría no computar sus participaciones sociales si cumple los requisitos de gestión y las participadas no gestionan patrimonio mobiliario o inmobiliario. El alcance de la exención se determinará según la proporción de activos afectos a la actividad económica, cuya valoración de necesariedad corresponde al IRPF.
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