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New guides on the latest Spanish tax and immigration developments.
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A taxpayer inquired whether they could apply for a Wealth Tax exemption on their shareholdings following a securities exchange. The Directorate General for Tax (DGT) ruled that the requirements regarding economic activity, percentage of ownership, and management functions established by law must be met.
Taxpayers seeking to exempt shareholdings from Wealth Tax must ensure they strictly adhere to the statutory criteria concerning active business involvement and management roles.
The tax team reviews your specific situation.
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