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V3114-17 ·30 November 2017 ·consulta-vinculante Medium impact
FISCAL

Directorial functions in a subsidiary may preserve wealth tax exemption

A family group asks whether an executive director fulfils the requirement of holding direct functions if exercised in a subsidiary operation rather than just in the head office. They also inquire whether remuneration can be paid by one of the group's entities.

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2017-11-30PublishedPublished 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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