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V0218-22 ·9 February 2022 ·consulta-vinculante Medium impact
Tax

Wealth Tax exemption may apply if a family member holds management roles

A married couple enquired whether their shares in a company were exempt from Wealth Tax, given that they did not hold management positions but their children did. The DGT ruled that the exemption applies if at least one person within the family group meets the requirements regarding management and remuneration.

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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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