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A taxpayer inquired whether they could apply for a Wealth Tax exemption on their shareholdings following a securities exchange. The Directorate General for Tax (DGT) ruled that the requirements regarding economic activity, percentage of ownership, and management functions established by law must be met.
Cuestión planteada En los supuestos planteados (desarrollo de las nuevas actividades directamente por la entidad x o indirectamente a través de sociedades participadas), si se cumplen los requisitos exigidos en el Impuesto sobre el Patrimonio de dirección, participación, percepción económica, etc., ¿sería aplicable la exención prevista en el artículo 4. Ocho.Dos de la Ley 19/1991?
Para aplicar la exención del artículo 4. Ocho. Dos de la LIP, la entidad no debe tener como actividad principal la gestión de patrimonio mobiliario o inmobiliario. Las participaciones en sociedades que otorguen al menos el 5% de los derechos de voto no computarán como valores si se poseen para dirigir y gestionar la participación con medios materiales y personales. En el caso del arrendamiento de inmuebles, este solo se considerará actividad económica si se emplea al menos a una persona con contrato laboral a jornada completa. Además, se debe cumplir el mínimo de participación en el capital y ejercer funciones de dirección con la remuneración correspondiente.
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