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A query was raised regarding whether management duties and their remuneration must be expressly stated in the articles of association to qualify for Wealth Tax exemption. The DGT ruled that while the articles do not need to specify these duties, the functions must be evidenced by a contract or appointment, and the remuneration must exceed 50% of total income.
Cuestión planteada Si, a efectos de la exención en el Impuesto sobre el Patrimonio, la remuneración implica el ejercicio de funciones directivas o es preciso que estas, así como su remuneración, consten de forma expresa en los estatutos sociales.
Para la exención, las funciones de dirección deben acreditarse fehacientemente mediante contrato o nombramiento, no siendo necesario que los estatutos sociales especifiquen dichas funciones. La mera designación como administrador no implica el ejercicio de funciones directivas si no hay una efectiva intervención en las decisiones de la empresa. Además, la remuneración percibida, sea fija o no y conste o no en los estatutos, debe representar más del 50% de la totalidad de los rendimientos empresariales, profesionales y de trabajo personal del sujeto pasivo.
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