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A shareholder inquired whether amounts held in escrow accounts following the sale of a company should be subject to Wealth Tax. The DGT ruled that, as the shareholder remains the owner of these funds, they must be included in the taxable base.
Question raised 1.- Taxation in Wealth Tax of the amounts held in said accounts.
Financial products derived from escrow deposits form part of the taxpayer's net wealth. If the shareholder is a tax resident in Spain, they must be taxed on the totality of their net wealth, including these funds in proportion to their ownership. The lack of immediate availability of the funds due to contractual obligations does not prevent their inclusion in the tax.
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