Skip to content
V1914-22 ·8 September 2022 ·consulta-vinculante Medium impact
Tax

Delegation of asset management prevents Wealth Tax exemption

A taxpayer has enquired whether assets used for property rental activities are exempt from Wealth Tax. The DGT indicates that for rental activities to qualify as an economic activity, they must involve employing a full-time worker and must be carried out on a regular, personal, and direct basis.

In 6 key points

Lifecycle

2022-09-08PublishedPublished 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