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A taxpayer has inquired whether their holdings in a real estate leasing entity are exempt from Wealth Tax. The DGT has ruled that the requirements are not met because remuneration for management functions does not represent more than 50% of the taxpayer's total income.
Cuestión planteada Si se cumplen los requisitos previstos en el artículo 4.Ocho.Dos de la Ley del Impuesto sobre el Patrimonio a efectos de considerar la exención en dicho impuesto de las participaciones en la entidad.
Para la exención, la entidad debe realizar una actividad económica, lo que en arrendamientos exige al menos un empleado con contrato laboral a jornada completa. El sujeto pasivo debe poseer una participación mínima (5% individual o 20% familiar) y ejercer funciones de dirección. Dichas funciones deben estar retribuidas con una cuantía que supere el 50% de sus rendimientos empresariales, profesionales y de trabajo personal. La gratuidad del cargo no impide la exención si existe una relación laboral que justifique la remuneración por funciones directivas.
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