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V0056-17 ·16 January 2017 ·consulta-vinculante Medium impact
Tax

Exemption from Wealth Tax under specific conditions

A taxpayer with shares in a holding company and two subsidiaries asks whether remuneration received from these entities affects the exemption from Wealth Tax. The DGT confirms the validity of the exemption.

In 6 key points

How it affects those involved

The ruling clarifies that remuneration from affiliated entities does not negate the exemption from Wealth Tax under specific conditions.

Lifecycle

2017-01-16PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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