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V2490-21 ·30 September 2021 ·consulta-vinculante Medium impact
Tax

Requirements for exemption from Wealth Tax on holdings in holding companies

The consultant enquires whether their holdings in a holding company are exempt from Wealth Tax. The DGT states that exemption depends on meeting economic activity requirements, ownership percentage and directorial functions.

In 6 key points

How it affects those involved

The exemption from Wealth Tax on holdings in holding companies is conditional upon fulfilling specific economic activity, ownership percentage and directorial functions criteria.

Lifecycle

2021-09-30PublishedPublished 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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