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V0654-18 ·13 March 2018 ·consulta-vinculante Medium impact
Tax

Requirements for Wealth Tax exemptions and reductions in Inheritance and Gift Tax

A consultation was made regarding the application of Wealth Tax exemptions and reductions in Inheritance and Gift Tax for a family group. The DGT states that the wealth tax exemption is possible if the requirements for economic activity, shareholding percentage, and remunerated management functions are met, while inheritance and gift tax reductions are subject to their own specific regulations.

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2018-03-13PublishedPublished 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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