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V3299-15 ·26 October 2015 ·consulta-vinculante Medium impact
Tax

Possible access to wealth tax exemption if a resident entity pays a non-resident director's remuneration

The DGT confirms that a resident entity may pay a non-resident director's remuneration to qualify for wealth tax exemption, provided such payment is expressly stipulated in the companies' statutes or constitutional documents.

In 6 key points

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2015-10-26PublishedPublished 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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