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V1823-16 ·25 April 2016 ·consulta-vinculante Medium impact
FISCAL

Access to wealth tax exemption and family business reduction

A family group with both resident and non-resident members holds a Luxembourg-based holding company that controls subsidiaries in Spain. The DGT determines that members fulfilling direct management remuneration criteria are entitled to wealth tax exemption.

In 6 key points

Lifecycle

2016-04-25PublishedPublished 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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