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V2995-23 ·14 November 2023 ·consulta-vinculante Medium impact
Tax

Exemption from Wealth Tax for real estate leasing is not applicable if the requirements are not met individually by each co-owner

A co-owner of real estate intended for leasing inquired whether the Wealth Tax exemption could be applied. The DGT responds that, as it is a community of property, each co-owner must individually satisfy the requirements regarding economic activity and principal source of income.

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2023-11-14PublishedPublished 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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