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V0351-19 ·19 February 2019 ·consulta-vinculante Medium impact
Tax

Wealth Tax exemption for holdings in VCs based on investment coefficient

A taxpayer has enquired whether a limited company's investment in a venture capital company (VC) qualifies for Wealth Tax exemption. The DGT examines whether the VC carries out a business or wealth management activity and the allocation of its assets.

In 6 key points

Lifecycle

2019-02-19PublishedPublished 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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