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The taxpayer inquired whether they could apply for the exemption on holdings in companies under the Special Tax Regime (STM) while owning the entity indirectly through QQI. The Directorate General for Taxes (DGT) ruled that indirect ownership cannot be counted towards the STM exemption and that the requirements for activity, ownership, and management must be met separately for each entity.
Cuestión planteada Aplicación del artículo 4.Ocho.Dos de la Ley 19/1991. Solicita conocer también si, además de ejercer efectivamente las funciones de dirección de STM, la remuneración de más de 50 por 100 de la totalidad de los rendimientos profesionales, empresariales y de trabajo personal deben provenir de esta sociedad o pueden provenir de QQI, administradora de la primera, siendo la única función de quien suscribe la dirección de STM como representante de QQI.
Para acceder a la exención del artículo 4.Ocho.Dos de la LIP, es necesario cumplir individualmente los requisitos de actividad económica, porcentaje de participación y funciones de dirección en cada entidad. La participación indirecta en una sociedad no permite cumplir el requisito de titularidad mínima del 5 por 100. Asimismo, para la entidad donde se ejerzan las funciones de dirección, el sujeto pasivo debe percibir una remuneración que represente más del 50 por 100 de sus rendimientos empresariales, profesionales y de trabajo personal.
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