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A query was raised regarding whether a manager performing executive functions in an operating company meets the management function requirement for Wealth Tax exemption across the three entities of a group (parent, intermediate, and operating). The DGT ruled that this is the case, provided all legal requirements are met.
Cuestión planteada A efectos de la exención en el Impuesto sobre el Patrimonio de las tres entidades, si quedaría cumplido el requisito relativo al ejercicio de funciones directivas con la función ejecutiva respecto de la operativa, en la medida en que indirectamente se desarrollan tales funciones respecto de las otras dos entidades al gestionar su participación en aquella. A los mismos efectos, si es suficiente con la acreditación del pago por la operativa en el contrato de consejero ejecutivo que el directivo suscribiría con las tres entidades.
El desempeño de funciones directivas en la entidad operativa implica una intervención efectiva en las decisiones de la entidad cabecera y la intermedia. Para la exención, no es necesario que la propia entidad donde se ejercen las funciones pague la retribución, pero debe constar la previsión en la escritura o estatutos. Las tres entidades deberán ajustarse a esta exigencia.
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