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Consultants have inquired whether they can apply for Wealth Tax exemptions on their holdings in certain entities. The DGT explains that requirements regarding economic activity, percentage of ownership, and management functions must be met, clarifying that the manager does not necessarily have to be the owner of the holdings.
Cuestión planteada Si los consultantes tienen derecho a la aplicación de la exención del artículo 4.Ocho.Dos de la Ley del Impuesto sobre el Patrimonio por las participaciones que ostentan en B1 y B2.
Para la exención, la entidad no debe tener como actividad principal la gestión de patrimonio mobiliario o inmobiliario. Se requiere una participación mínima del 5% individual o 20% en grupo de parentesco. Además, se deben ejercer funciones de dirección en la entidad participada, aunque la remuneración no tenga que provenir de esa misma sociedad. No es necesario que el sujeto que ejerza la dirección sea el titular de las participaciones, pudiendo pertenecer estas al grupo familiar.
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