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A physical person with shares in a holding company that itself has subsidiaries asks whether the wealth tax exemption applies. The DGT responds that the exemption applies only to the holding and does not allow counting subsidiary remuneration when calculating exemption thresholds.
Cuestión planteada Procedencia de la exención en el Impuesto sobre el Patrimonio, computándose las retribuciones percibidas con independencia de si son satisfechas por una o ambas de las participadas y/o por la holding.
La exención en el Impuesto sobre el Patrimonio se aplica exclusivamente a la entidad holding siempre que se cumplan los requisitos del artículo 4.Ocho.Dos de la Ley 19/1991. No es posible aplicar la exclusión de remuneraciones de otras entidades prevista en el artículo 5.2 del RD 1704/1999 porque el contribuyente no tiene titularidad directa en las filiales. Por tanto, para la exención de la holding, solo deben considerarse las remuneraciones obtenidas en dicha entidad.
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