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V1360-22 ·14 June 2022 ·consulta-vinculante Medium impact
Tax

Bare ownership of real estate capable of generating income is included for the purpose of the Wealth Tax liability limit

A query is made as to whether the bare ownership of urban real estate can be excluded from the limit on the total liability of the Wealth Tax. The DGT responds that, as these are assets capable of producing income for Personal Income Tax purposes, their exclusion is not applicable.

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2022-06-14PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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