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A query was raised regarding whether a widow's pension should be included when determining if remuneration for management functions exceeds 50% of total income. The Directorate General for Taxes (DGT) ruled that it must be included, as such a pension is classified as income from employment.
Cuestión planteada Si ha de computarse una pensión de viudedad a efectos de determinar la remuneración por el ejercicio de funciones directivas a que se refiere el artículo 4.Ocho.Dos.d) de la Ley del Impuesto sobre el Patrimonio.
Para la exención del Impuesto sobre el Patrimonio, la remuneración por funciones de dirección debe representar más del 50% de los rendimientos empresariales, profesionales y de trabajo personal. En este cómputo debe figurar la pensión de viudedad, al tener carácter de rendimiento del trabajo según la normativa del IRPF.
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