Skip to content
V1527-25 ·21 August 2025 ·consulta-vinculante Medium impact
Tax

Requirements for exemption from Wealth Tax on shares in civil entities

Consultants inquire whether their shares in a civil society engaged in aesthetics may be exempt from Wealth Tax. The DGT states that the applicable exemption is for shares in entities (Art. 4.8.2 LIP), provided the requirements relating to economic activity, share percentage, and directorial functions are met.

In 6 key points

How it affects those involved

Holders of shares in civil societies engaged in aesthetic activities may qualify for Wealth Tax exemption if they meet specific criteria on economic activity, shareholding percentage, and directorial roles.

Lifecycle

2025-08-21PublishedPublished 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