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V2239-25 24 November 2025 · SG de Impuestos Patrimoniales, Tasas y Precios Públicos Analysis pending
IP · exención

Requirements for exemption from Wealth Tax: rental of immovable property as economic activity

The consultant asks whether their participation in a holding company may be exempt from Wealth Tax, as the holding company is a real estate rental economic group with a full-time employee. The DGT responds that the group carries out economic activity under the conditions of the LIRPF.

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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