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