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The DGT confirms that the patrimonial exemption for shares donations applies only if management functions and required remuneration are exercised in the entity donating the shares.
Question posed: Applicability of the Wealth Tax exemption in the donation of shares resulting from the performance of management functions in a subsidiary
To qualify for the exemption from Wealth Tax, the taxpayer must perform management functions within the entity from which the shares are donated, whether personally or through their kinship group. Performing management functions in a subsidiary is insufficient, as the exemption applies to the parent entity. The remuneration requirement must be met with respect to the entity from which the shares are donated, even if the payment is made by another entity within the group.
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