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A taxpayer has enquired whether a holding company can benefit from an exemption from Wealth Tax. The DGT indicates that neither the required percentage of shareholding nor the remuneration for management functions has been proven.
Cuestión planteada Si la participación en la sociedad holding segunda puede beneficiarse de la exención en el Impuesto sobre el Patrimonio y, en particular, si dicha sociedad no tiene la consideración de entidad patrimonial.
Para la exención, no se computan como valores los que otorguen al menos el 5% de derechos de voto si se poseen para dirigir la participación con medios materiales y personales. No obstante, el consultante no acreditó la participación de la primera holding en la segunda, ni el porcentaje de rendimientos que representan sus funciones de dirección. La valoración de los medios materiales y las funciones reales es competencia de la Administración gestora.
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