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V5166-16 ·29 November 2016 ·consulta-vinculante Medium impact
Tax

Wealth Tax exemption may apply to holdings in a holding company under certain requirements

A family group has enquired whether shares in a holding company are exempt from Wealth Tax and whether the Inheritance Tax exemption would apply following the mother's death. The DGT confirms that the requirements for the Wealth Tax exemption are met and that the inheritance tax exemption could also apply provided its specific terms are satisfied.

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2016-11-29PublishedPublished 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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