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V1235-22 ·31 May 2022 ·consulta-vinculante Medium impact
Tax

Wealth Tax exemption may apply to shares in a property leasing company

A taxpayer has enquired whether their shares in a real estate leasing company are exempt from Wealth Tax. The DGT has ruled that they are, provided that the requirements regarding economic activity, shareholding percentage, and management functions are met.

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2022-05-31PublishedPublished 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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