9. Participating interests in certain entities

Regulations: Art. 4.Ocho.2 Wealth Tax Act. See also Articles 4 to 6 of Royal Decree 1704/1999, of 5 November, determining the requirements and conditions of business and professional activities and of holdings in entities for application of the corresponding exemptions in Wealth Tax.

Shares in certain entities are exempt, with or without contributions in organised markets, excluding shares in Collective Investment Institutions that meet the requirements and conditions indicated below and up to the exempt amount mentioned in one of the following sections:

1. Requirements and conditions for the exemption to be applied
2. Exempt amount
3. Example: Exemption from holdings in certain entities