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A taxpayer holding 57.51% of a company's shares and serving as its sole administrator has enquired whether they can apply for a Wealth Tax exemption. The DGT has determined that, based on the facts provided, the legal requirements for said exemption are met.
Cuestión planteada Si el consultante podría aplicar en el Impuesto sobre el Patrimonio la exención prevista en el artículo 4.Ocho.Dos de la Ley 19/1991 del impuesto.
Para la exención de participaciones en entidades, la sociedad no debe tener como actividad principal la gestión de patrimonio mobiliario o inmobiliario. El sujeto pasivo debe poseer al menos un 5% de la participación individualmente y ejercer funciones de dirección percibiendo una remuneración superior al 50% de sus rendimientos empresariales, profesionales y de trabajo personal. En este caso, la DGT concluye que las participaciones cumplen las condiciones legales.
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