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A taxpayer with shares in a holding company and two subsidiaries asks whether remuneration received from these entities affects the exemption from Wealth Tax. The DGT confirms the validity of the exemption.
Cuestión planteada Procedencia de la exención en el Impuesto sobre el Patrimonio, computándose las retribuciones percibidas con independencia de si son satisfechas por una o ambas de las participadas y/o por la holding.
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