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A taxpayer intends to receive shares in a family business via donation and take on management roles while retaining their current employment. The Directorate General for Taxes (DGT) has ruled that this is compatible with maintaining the Wealth Tax exemption, provided certain income and management thresholds are met.
Cuestión planteada Si el donatario cumpliría el requisito de mantener la exención en el Impuesto sobre el Patrimonio en lo referente al deber de ejercer funciones de dirección y por lo tanto podría aplicar la reducción prevista en el artículo 20.6 de la Ley del Impuesto sobre Sucesiones y Donaciones en la operación planteada.
El ejercicio de funciones directivas en la empresa familiar es compatible con otra actividad profesional, siempre que dichas funciones se acrediten y supongan una efectiva intervención en las decisiones de la empresa. Además, la remuneración por estas funciones debe representar más del 50% de la totalidad de los rendimientos empresariales, profesionales y de trabajo personal del donatario. La valoración de si existe una intervención efectiva es una cuestión de hecho que debe determinar la administración.
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