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A taxpayer inquired whether her holdings in a commercial company are exempt from Wealth Tax. The DGT ruled that, although she meets the minimum individual holding requirement, she cannot apply for the exemption as she does not perform management functions nor receives the required remuneration.
Cuestión planteada Cumplimiento de los requisitos legales para la exención de las participaciones en el Impuesto sobre el Patrimonio.
Para la exención, si se opta por la participación individual, el sujeto pasivo debe poseer al menos el 5% y ejercer funciones de dirección con una remuneración superior al 50% de sus rendimientos. No es aplicable el supuesto de participación conjunta con el grupo de parentesco si este no alcanza el 20% de la entidad. Por tanto, si la participación conjunta es inferior al 20%, el requisito de funciones de dirección y remuneración debe cumplirlo obligatoriamente el propio sujeto pasivo y no su cónyuge.
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