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A Spanish resident enquires about the tax implications of moving her fiscal residence to Switzerland, particularly regarding exemption from share participation in a family business. The DGT clarifies that the exemption from Wealth Tax under real obligation may apply, provided the requirements for business activity and management are met.
Cuestión planteada Primera. Implicaciones fiscales en el Impuesto sobre el Patrimonio, derivadas del cambio de residencia fiscal a Suiza.
El cambio de residencia fiscal a un país tercero no impide acceder a la exención de participaciones societarias del art. 4.Ocho.Dos de la LIP. Para cumplir el requisito de funciones de dirección, se debe considerar la totalidad de los rendimientos empresariales, profesionales y del trabajo personal percibidos tanto en España como en el extranjero. Además, la normativa aplicable para no residentes será la del Estado y la de la Comunidad Autónoma donde radique el mayor valor de los bienes. Al no haber residencia en España, la gestión del impuesto corresponde a la Agencia Estatal de Administración Tributaria.
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