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A taxpayer inquired whether, holding the position of CEO with remuneration exceeding 50% of her income, she could apply for an exemption on her shareholdings for Wealth Tax purposes. The DGT ruled that eligibility depends on whether the role entails effective involvement in the company's decision-making processes.
Cuestión planteada Si siendo Consejera Delegada con cargo retribuido y dando por cumplidos el resto de requisitos se entiende que puede aplicar la exención de las participaciones en el Impuesto sobre el Patrimonio.
Para aplicar la exención, el sujeto pasivo debe ejercer efectivamente funciones de dirección y percibir una remuneración superior al 50% de sus rendimientos empresariales, profesionales y de trabajo personal. El cargo de Consejera Delegada puede comportar funciones directivas, pero debe acreditarse mediante contrato o nombramiento y demostrarse que conlleva una efectiva intervención en las decisiones de la entidad.
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