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The consultant asks whether an indirect investment in a real estate collective investment scheme (SIC) via a SOCIMI entitles to Wealth Tax exemption. The DGT states that for the holding society not to be considered a wealth manager, the invested entity (SIC) must carry out an economic activity, requiring at least one full-time employee with a labour contract.
Analysis pending. This ruling has been identified and indexed by the automatic ingestion system. BMC's team will complete the plain-language analysis within 24 hours. You may access the official source in the meantime.
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