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V0102-25 ·5 February 2025 ·consulta-vinculante Low impact
Tax

Requirements for the exemption from Wealth Tax regarding holdings in entities

A taxpayer inquired whether their holdings in an entity were exempt from Wealth Tax. The DGT confirms that they are, as the requirement of directorship may be fulfilled by a member of the family group.

In 6 key points

How it affects those involved

Taxpayers with family group holdings may benefit from exemption under Wealth Tax rules if directorship functions are exercised by a family member.

Lifecycle

2025-02-05PublishedPublished 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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