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A taxpayer asks whether exercising directorial functions in a subsidiary counts towards wealth tax exemption if also serving in the parent company. The tax authority states that this is possible provided functions are carried out in the parent company and remuneration can be paid by any group entity.
Cuestión planteada Cumplimiento del requisito del ejercicio de funciones directivas en el caso de que se desempeñen directamente en la segunda filial y, de forma indirecta, en las otras dos entidades. Pago de las retribuciones por la primera entidad citada.
El ejercicio de funciones directivas en una filial operativa permite la exención si también se desempeñan funciones directivas en la sociedad cabecera. Para la exención en el Impuesto sobre el Patrimonio, no es necesario que la entidad donde se ejercen las funciones sea la que pague la retribución, siempre que se prevea en la escritura o estatutos. El pago por parte de una sola de las entidades del grupo es irrelevante para la exención.
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