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V2239-25 ·24 November 2025 ·consulta-vinculante Low impact
Tax

Requirements for exemption from Wealth Tax: rental of immovable property as economic activity

The consultant asks whether their participation in a holding company may be exempt from Wealth Tax, as the holding company is a real estate rental economic group with a full-time employee. The DGT responds that the group carries out economic activity under the conditions of the LIRPF.

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2025-11-24PublishedPublished 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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