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The consultant enquires whether their holdings in a holding company are exempt from Wealth Tax. The DGT states that exemption depends on meeting economic activity requirements, ownership percentage and directorial functions.
Cuestión planteada Se desea consultar si las participaciones que el consultante posee en la entidad holding HX tienen la consideración de exentas en el Impuesto sobre el Patrimonio, en virtud de lo estipulado en el artículo 4.Ocho.Dos de dicha Ley.
Para acceder a la exención, la entidad no debe tener por actividad principal la gestión de patrimonio mobiliario o inmobiliario, la participación debe ser al menos del 5% individual o 20% conjunto, y el sujeto pasivo debe ejercer funciones de dirección con una remuneración superior al 50% de sus rendimientos. La exención solo alcanza a la parte del valor de las participaciones proporcional a los activos necesarios para la actividad empresarial, minorados por las deudas derivadas de la misma. El cumplimiento de estos requisitos es una cuestión fáctica que debe valorar la Administración tributaria.
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