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A query was raised regarding whether a father and daughter could apply for a Wealth Tax exemption on their holdings in a company. The DGT ruled that the exemption does not apply as the requirements for minimum joint participation or individual management roles are not met.
Cuestión planteada Aplicabilidad de la exención prevista en la Ley del Impuesto sobre el Patrimonio.
Para acceder a la exención, el sujeto pasivo debe tener una participación mínima del 5% individual o del 20% junto a familiares, y ejercer funciones de dirección con una remuneración superior al 50% de sus rendimientos. Si la participación es conjunta, las funciones de dirección y la remuneración deben cumplirse al menos en uno de los miembros del grupo de parentesco. En el caso analizado, no se cumple el requisito de dirección individual ni el de participación mínima conjunta.
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