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V0197-22 7 February 2022 · SG de Impuestos Patrimoniales, Tasas y Precios Públicos Criterion in force
IP · exención

Potential Wealth Tax exemption for assets used in professional activities

An architect has enquired whether furniture purchased for working from home is exempt from Wealth Tax. The DGT indicates that exemption depends on whether the assets are effectively used for professional activities.

The question raised

Cuestión planteada - Si el consultante puede aplicarse la exención establecida en el artículo 4.Ocho.Uno de la Ley 19/1991 para el mobiliario adquirido para la actividad profesional que realiza en casa.

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