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V0895-26 ·22 April 2026 ·consulta-vinculante Medium impact
Tax

Rendimientos attributed by a transparent entity not exemptable in wealth tax

The consultant asks whether income attributed by a German transparent entity should be excluded when calculating whether directorial remuneration exceeds 50% of total income. The DGT replies that such income is not excluded as it does not arise from an activity exercised regularly, personally, and directly by the individual.

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2026-04-22PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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