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V3103-15 ·14 October 2015 ·consulta-vinculante Medium impact
Tax

Wealth Tax exemption may apply to holdings in entities with economic activity

A family group has enquired whether their holdings in a real estate development and industrial premises rental company are exempt from Wealth Tax. The DGT has ruled that they are, provided that the requirements regarding economic activity, shareholding percentage, and management functions are met.

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2015-10-14PublishedPublished 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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