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V1815-25 ·13 October 2025 ·consulta-vinculante Low impact
Tax

Requirements for exemption from Wealth Tax in real estate leasing societies

Consultants sought to know whether their real estate leasing holding society met the conditions for Wealth Tax exemption. The DGT responds that the exemption condition of economic activity is met if there is a full-time employment contract for managing the business.

In 6 key points

How it affects those involved

Societies engaged in real estate leasing may qualify for Wealth Tax exemption if their operations are managed through a full-time employment contract.

Lifecycle

2025-10-13PublishedPublished 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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