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V3115-17 ·30 November 2017 ·consulta-vinculante Medium impact
FISCAL

Directorship in a subsidiary may preserve wealth tax exemption

A taxpayer asks whether exercising directorial functions in a subsidiary counts towards wealth tax exemption if also serving in the parent company. The tax authority states that this is possible provided functions are carried out in the parent company and remuneration can be paid by any group entity.

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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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