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V2966-20 ·1 October 2020 ·consulta-vinculante Medium impact
Tax

Wealth Tax exemption for rental activities depends on maintaining the employment relationship

A person under judicial guardianship has enquired whether assets used for property rentals retain their Wealth Tax exemption, given that their daughter serves as both their legal representative and their employee. The DGT has indicated that the exemption will depend on whether the employment relationship is maintained once the legal representative assumes control of the activity.

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2020-10-01PublishedPublished 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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