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A query was raised regarding whether senior management contracts prove that holdings in entities are considered tied to an economic activity for Wealth Tax exemption purposes. The DGT ruled that such contracts do not validate this link, and that exemption will depend on whether the legal requirements regarding the entity's activity and the partners' involvement are met.
Question posed: Whether the existence of senior management contracts validates that securities representing participation in entities are considered allocated to an economic activity. Whether holdings in family companies would be exempt from Wealth Tax.
The existence of senior management contracts does not validate the allocation of assets to an economic activity for the purposes of the Wealth Tax exemption. To access the exemption, the entity must not have the management of movable or immovable property as its primary activity. Furthermore, the requirements regarding kinship and the effective performance of management functions with the corresponding remuneration by the taxpayer must be met.
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