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A query was raised regarding whether the role of a sole director with a fixed remuneration implies management functions for Wealth Tax exemption purposes, or if this must be specified in the articles of association. The DGT ruled that a sole director performs management functions if they have effective involvement in the entity's decision-making processes.
Cuestión planteada Si el nombramiento como Administrador Unico de una entidad, con remuneración fija establecida con carácter anual, implica el ejercicio de funciones directivas y la percepción de remuneraciones a efectos de la exención en el Impuesto sobre el Patrimonio o, por el contrario, es necesario especificar en los estatutos sociales las funciones de de dirección desempeñadas y su correspondiente remuneración de forma diferenciada respecto de las funciones mercantiles inherentes a tal cargo.
Para que los cargos de administración se consideren funciones de dirección, deben acreditarse mediante contrato o nombramiento y su desempeño debe implicar una efectiva intervención en las decisiones de la empresa. En el caso de un administrador único con facultades de decisión sin limitación alguna según los estatutos, se entiende que ejerce funciones directivas. La exención en el Impuesto sobre el Patrimonio se cumplirá si la remuneración fija anual representa más del 50% del total de sus rendimientos empresariales, profesionales y de trabajo personal.
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