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The consultant asks whether Wealth Tax exemption can be applied to holdings in an entity. The DGT responds that it is possible if directorial functions are carried out by members of the family group, such as children.
Cuestión planteada 1. Si la operación de aportación puede acogerse al régimen fiscal especial del Capítulo VII del Título VII de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades.
Para acceder a la exención en el Impuesto sobre el Patrimonio, no es necesario que el titular de las participaciones ejerza las funciones de dirección, pudiendo estas ser desempeñadas por miembros del grupo familiar. En el caso de que los hijos ejerzan la dirección y reciban remuneración, dichos rendimientos no se computarán para calcular el porcentaje de la remuneración directiva siempre que en sus entidades holding se cumplan los requisitos de la exención. La entidad no debe tener por actividad principal la gestión de un patrimonio mobiliario o inmobiliario, excluyéndose del cómputo de activos las participaciones que otorguen al menos el 5% de derechos de voto con fines de gestión y cuenten con medios materiales y personales.
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