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V2546-21 ·20 October 2021 ·consulta-vinculante Medium impact
Tax

Exemption possible in Wealth Tax for family group members

Consultants ask whether they can claim exemption on their holdings in an entity under Wealth Tax. The DGT clarifies that any tax liable party can be chosen as reference to assess whether the family group meets the requirements for ownership and directorship.

In 6 key points

How it affects those involved

Taxpayers may claim exemption on shareholdings if they are part of a family group meeting the criteria for ownership and directorship.

Lifecycle

2021-10-20PublishedPublished 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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