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A query was raised regarding whether remuneration for management functions in an entity should be combined with income from an individual economic activity to meet the exemption requirements for Wealth Tax. The DGT ruled that income from an exempt economic activity is not taken into account when determining whether the percentage required for management functions has been met.
Cuestión planteada En cuanto tenga derecho a la exención en el Impuesto por el Patrimonio por la actividad individual, forma de computar, a igual efecto de la exención, las remuneraciones por funciones directivas en la entidad.
Para aplicar la exención en el Impuesto sobre el Patrimonio por participaciones en entidades, el sujeto pasivo debe percibir una remuneración por funciones de dirección que represente más del 50% de sus rendimientos del trabajo y de actividades económicas. No obstante, no se computarán los rendimientos de las actividades económicas cuyos bienes y derechos afectos ya disfruten de exención en este impuesto. Por tanto, los rendimientos de la actividad económica individual exenta quedan excluidos del cómputo para determinar si se cumple el porcentaje de remuneración por funciones directivas.
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