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V0135-26 ·27 January 2026 ·consulta-vinculante Medium impact
Tax

Financial resources from capital assignments are not exempt from Wealth Tax

The consultant asks whether their financial resources for advertising can be considered economic assets to qualify for exemption from Wealth Tax and ITSGF. The DGT replies that assets from capital assignments are not economic assets, although bank balances could be if their necessity for the business is proven.

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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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