Skip to content
V1153-24 ·23 May 2024 ·consulta-vinculante Medium impact
Tax

Conditions for exemption from Wealth Tax on holdings in a holding company

The consultant asks whether their spouse's holdings in a holding company investing in a SCR are exempt from Wealth Tax. The DGT examines whether the requirements for economic activity, level of participation, and directorial functions are met.

In 6 key points

How it affects those involved

The ruling clarifies the conditions under which holdings in a holding company investing in a capital-risks fund may be exempt from Wealth Tax, focusing on economic activity, ownership level, and directorial responsibilities.

Lifecycle

2024-05-23PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact