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V0100-22 ·21 January 2022 ·consulta-vinculante Medium impact
Tax

Shareholdings in entities subletting property only exempt from Wealth Tax if activity qualifies as economic

The taxpayer asks whether shareholdings in a company that sublets property and manages third-party assets retain their exemption from Wealth Tax. The DGT rules that the exemption depends on the activity being classified as economic under Personal Income Tax (IRPF) rules, which requires the organisation of production means and human resources.

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2022-01-21PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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