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A taxpayer has enquired whether their holdings in a holding company and another entity (Entity A) are exempt from Wealth Tax. The DGT explains that to qualify for the exemption, specific requirements regarding economic activity, shareholding percentages, and remuneration for management functions must be satisfied.
Cuestión planteada Si las participaciones que el consultante posee en la entidad holding y en la entidad A están exentas en el Impuesto sobre el Patrimonio.
Para la exención, la entidad no debe tener como actividad principal la gestión de patrimonio mobiliario o inmobiliario, excluyéndose de este cómputo las participaciones que otorguen al menos el 5% de derechos de voto para dirigir la participación con medios propios. El sujeto pasivo debe poseer al menos el 5% de la entidad (o 20% con su grupo de parentesco) y percibir una remuneración por funciones de dirección superior al 50% de sus rendimientos empresariales, profesionales y de trabajo personal. Si el sujeto es titular directo en varias entidades, los rendimientos de dirección de una no se computan para verificar el requisito del 50% en las otras, siempre que se cumplan las demás condiciones.
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