Participating interests in certain entities
Regulations: See Articles 4 to 6 of Royal Decree 1704/1999, of 5 November, which determines the requirements and conditions of business and professional activities and participations in entities for the application of the corresponding exemptions in the Wealth Tax.
Participations in certain entities, with or without trading on organized markets, are exempt, excluding participations in Collective Investment Institutions that meet the requirements and conditions indicated below and up to the exempt amount also discussed in one of the following sections: