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The DGT confirms that if a Spanish holding company's statutes provide that directorial remuneration is paid by a second-level subsidiary, this may satisfy the exemption condition, provided such remuneration constitutes the majority of the company's business, professional and personal earnings.
Cuestión planteada Si, a efectos de la exención en el Impuesto sobre el Patrimonio de las participaciones en la "holding" española, sería suficiente con la previsión estatutaria en ésta de que las retribuciones percibidas por funciones directivas fuesen satisfechas por la filial de segundo nivel.
Si la holding española incluye en sus estatutos que las remuneraciones por funciones directivas se abonen por la sociedad participada de segundo nivel, podría cumplirse el requisito de la exención. No obstante, es condición necesaria que se ejerzan funciones directivas en la holding y que las remuneraciones percibidas por estas constituyan la mayoría de los rendimientos empresariales, profesionales y de trabajo personal.
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