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V2374-21 ·20 August 2021 ·consulta-vinculante Medium impact
Tax

Requirements for Wealth Tax exemption on holdings in entities

The taxpayer asks whether the exemption for holdings in entities can be applied within a holding structure and its subsidiaries. The DGT rules that it is only applicable to the specific entity where the requirements for shareholding percentage and management remuneration are met, excluding indirect holdings.

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2021-08-20PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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