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V0126-26 ·27 January 2026 ·consulta-vinculante Medium impact
Tax

Properties leased may be exempt from Wealth Tax if specific conditions met

A taxpayer asks whether properties used for rental are exempt from Wealth Tax. The DGT states that the activity must be economic, carried out regularly, personally and directly, and must be the main source of income.

In 6 key points

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2026-01-27PublishedPublished 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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