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V3615-16 24 August 2016 · SG de Impuestos Patrimoniales, Tasas y Precios Públicos Criterion in force
IP · exención

Requirements for Wealth Tax exemption via family business in direct activities and entity holdings

A query was raised regarding whether participation in a Community of Property (Comunidad de Bienes), a Civil Society (Sociedad Civil), and a Limited Company (Sociedad Limitada) could be considered a single family business to apply an Andalusian regional tax reduction. The DGT ruled that the exemption is only possible for the Community of Property and the Civil Society if the requirements of habitual activity and being the main source of income are met, but not for the Limited Company as the remuneration consisted of dividends.

The question raised

Cuestión planteada Consideración de las distintas actividades económicas de la causante como empresa familiar única. Aplicabilidad de la reducción establecida en la legislación autonómica andaluza.

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