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V3715-16 ·5 September 2016 ·consulta-vinculante Medium impact
FISCAL

Exemption in Wealth Tax limited to holding where no direct ownership in subsidiaries

A physical person with shares in a holding company that itself has subsidiaries asks whether the wealth tax exemption applies. The DGT responds that the exemption applies only to the holding and does not allow counting subsidiary remuneration when calculating exemption thresholds.

In 6 key points

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2016-09-05PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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