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A taxpayer has inquired whether an agricultural operating company qualifies for Wealth Tax exemption and how to calculate executive remuneration. The DGT clarifies that agricultural activity constitutes an economic activity for Personal Income Tax purposes and explains how to calculate the required remuneration percentage.
Cuestión planteada Consideración como actividad empresarial a efectos de la exención en el Impuesto sobre el Patrimonio. Cómputo de las remuneraciones por el directivo y socio de la entidad.
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