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V0056-17 16 January 2017 · SG de Impuestos Patrimoniales, Tasas y Precios Públicos Criterion in force
IP · exención

Exemption from Wealth Tax under specific conditions

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.

The question raised

Question raised: Applicability of the exemption from Wealth Tax, computing the remuneration received regardless of whether it is paid by one or both of the subsidiaries and/or by the holding company.

The DGT's ruling

The exemption from Wealth Tax is applicable by computing the remuneration received, regardless of whether it is paid by one, both of the subsidiaries, or by the holding company. To this end, the conditions established in the DGT doctrine (queries V1406-16 and V3715-16) must be met.

Apply this to a real case

What is published here, applied to a company or a specific case. The first meeting is free.

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