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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.
Cuestión planteada Aplicabilidad de la exención en el Impuesto sobre el Patrimonio en la donación de las participaciones como consecuencia del ejercicio de funciones directivas en la filial
Para que proceda la exención en el Impuesto sobre el Patrimonio, el sujeto pasivo debe ejercer funciones de dirección en la entidad cuyas participaciones se donan, percibiendo la remuneración exigida por Ley. No es necesario que la entidad pagadora sea la misma entidad de la que se donan las participaciones, pero las funciones deben desarrollarse en dicha entidad. El ejercicio de funciones directivas en una filial no atribuye automáticamente la exención en la entidad matriz, al ser jurídicamente distintas.
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