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V2317-17 ·13 September 2017 ·consulta-vinculante Medium impact
Tax

Wealth Tax exemption may apply even if the executive is not a shareholder

The inquirer asks whether the Wealth Tax exemption remains applicable in a company resulting from a merger if the executives hold no shares. The DGT rules that, according to Supreme Court case law, the exemption applies to the kinship group provided the requirements are met, allowing for the executive to not be a shareholder.

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2017-09-13PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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