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A query was raised regarding whether receiving remuneration for management functions in a subsidiary prevents the parent company from accessing the Wealth Tax exemption. The DGT ruled that receiving salaries in a subsidiary does not grant the exemption to the parent company, unless specific requirements are met in the articles of association.
Cuestión planteada Si la percepción de remuneraciones por el desarrollo de funciones directivas exclusivamente en una de las filiales impide el acceso a la exención por la matriz en el Impuesto sobre el Patrimonio. Aplicabilidad del artículo 5.2 del Real Decreto 1704/1999.
El hecho de percibir remuneraciones por funciones directivas en una filial no atribuye la exención en la entidad matriz, que es jurídicamente distinta. Para que sea posible, la previsión de dichas funciones y remuneraciones debe constar expresamente en la escritura de constitución o estatutos, ya sea de la entidad o de la holding. Si una persona desempeña funciones y cobra en varias entidades, se realizará un cómputo separado de las remuneraciones de cada una según el RD 1704/1999.
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