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V1184-24 ·23 May 2024 ·consulta-vinculante Medium impact
Tax

Conditions for exemption from Wealth Tax on shares in a holding company investing in a SCR

The consultant asks whether their shares in a holding company that has invested in a private equity fund are exempt from Wealth Tax. The DGT examines whether the requirements relating to economic activity, shareholding percentage, and management 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 private equity fund may be exempt from Wealth Tax, focusing on economic activity and management functions.

Lifecycle

2024-05-23PublishedPublished 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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