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V1269-14 ·13 May 2014 ·consulta-vinculante Medium impact
Tax

Wealth Tax exemption requires economic activity to be the primary source of income

A married couple sought clarification regarding Wealth Tax exemptions for their rental activity and the allocation of assets. The DGT clarified that the activity must constitute the primary source of income and detailed the requirements for the allocation of real estate and the application of special regimes when contributing to companies.

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2014-05-13PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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