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V0217-22 ·9 February 2022 ·consulta-vinculante Medium impact
Tax

Exemption from Wealth Tax on company shares may apply if a family member holds management roles

A married couple has enquired whether their shares in a company are exempt from Wealth Tax, given that their children hold management positions. The DGT has ruled that the exemption is possible provided the kinship group meets the requirements regarding activity, shareholding, and management.

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2022-02-09PublishedPublished 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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