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A taxpayer has enquired whether their holding structure meets the requirements for Wealth Tax exemption. The DGT clarifies that the exemption requires sufficient management resources, remunerated management functions, and that the subsidiaries must not be mere wealth management vehicles.
Question raised - Existence of sufficient material and personal means for the purposes of article 4.Eight.Two.a).1 of Law 19/1991 on Wealth Tax.
For the exemption, holdings in companies that grant at least 5% of the voting rights shall not be counted as securities if they are held to manage the participation and sufficient material and personal means are available. Management functions may be exercised by members of the kinship group (spouse, ascendants, descendants, or second-degree collaterals), but not by domestic partners. The allocation of assets to the economic activity shall be determined in accordance with the Personal Income Tax regulations.
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