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The inquirer asks whether the Wealth Tax exemption remains applicable in a company resulting from a merger if the executives hold no shares. The DGT rules that, according to Supreme Court case law, the exemption applies to the kinship group provided the requirements are met, allowing for the executive to not be a shareholder.
Cuestión planteada Exención en el Impuesto sobre el Patrimonio de los dos socios por las participaciones en la sociedad resultante, criterio para el cómputo de las remuneraciones y mantenimiento del parentesco por afinidad en caso de fallecimiento
La exención en el Impuesto sobre el Patrimonio se reconoce para el causante, donante y todos los integrantes del grupo de parentesco, aun cuando el integrante que desempeña funciones directivas no participe en el capital de la entidad. Para el cómputo de remuneraciones en entidades sucesivas por fusión, se aplicará el cómputo separado por entidad según el Real Decreto 1704/1999. Asimismo, el parentesco por afinidad no se pierde si el cónyuge del causante fallece con anterioridad.
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