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A taxpayer inquired whether their holdings in a commercial company qualify for an exemption from Wealth Tax. The DGT confirmed that the exemption applies provided the requirements regarding business activity, shareholding percentage, and management functions are met.
Question posed: Right to the exemption provided for in Article 4.Eighth of the Wealth Tax Law.
The exemption from Wealth Tax on holdings in entities requires that the entity's main activity is not the management of movable or immovable property. The taxpayer must individually hold at least a 5% stake, or 20% jointly with family members. Furthermore, they must perform management functions receiving remuneration exceeding 50% of their business, professional, and personal labor income.
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