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The DGT confirms that a resident entity may pay a non-resident director's remuneration to qualify for wealth tax exemption, provided such payment is expressly stipulated in the companies' statutes or constitutional documents.
Question posed: Whether, for the purposes of the exemption from Wealth Tax, it would be valid if the remunerations received by a manager for the performance of their duties in a non-resident entity were satisfied by a resident entity.
The requirement to perform management functions and receive the remunerations established by law does not necessitate that they be satisfied by the entity itself. For it to be valid, it must be expressly stated in the deed of incorporation or in the bylaws of the entity or of the holding company that owns the shares. The requirements for the exemption must be met with respect to the entity for which the exemption is requested.
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