Skip to content
V1824-25 ·13 October 2025 ·consulta-vinculante Low impact
Tax

Requirements for the exemption of holdings in entities for Wealth Tax purposes

The DGT determines that, as the Belgian partnership lacks legal personality, the shares in the company are directly attributed to the minors.

In 6 key points

How it affects those involved

The ruling clarifies the legal ownership structure in cases involving non-legal-person entities holding real estate investments.

Lifecycle

2025-10-13PublishedPublished 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