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A taxpayer asks whether their shares in a Spanish entity are exempt from patrimony tax if they receive directorial remuneration in the entity or only in a Peruvian subsidiary. The DGT states that exemption does not apply if the required remuneration levels are not met.
Cuestión planteada Exención por las participaciones en la entidad española tanto si el titular percibiese retribuciones por el ejercicio de funciones directivas en dicha entidad o exclusivamente las obtuviese en la entidad peruana de segundo nivel.
Para la exención, el sujeto pasivo debe ejercer funciones de dirección y percibir una remuneración superior al 50 por 100 de sus rendimientos empresariales, profesionales y de trabajo personal. Si las retribuciones por funciones directivas en la entidad española no constituyen la mayoría de sus rendimientos, no hay derecho a la exención. Del mismo modo, no procede la exención si el contribuyente solo percibe remuneración por funciones en una entidad filial peruana.
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