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A query was raised regarding how to determine the percentage of remuneration for management functions relative to total earnings for Wealth Tax exemptions. The DGT clarifies that the calculation must be carried out separately for each entity, and remuneration from other entities must not be included in this calculation.
Question posed: Method for determining the percentage represented by the remuneration for management functions exercised with respect to the total income from employment and economic activities.
To determine the percentage of remuneration for management functions in each entity, the calculation shall be carried out separately for each of them. Income derived from management functions exercised in other entities shall not be included in said calculation. Likewise, it is irrelevant which entity pays the remuneration, provided that the provision is contained in the deed or bylaws of the entity where the functions are exercised or of the parent holding company.
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