Skip to main content
Practical Heritage Manual 2022.

9. Participating interests in certain entities

Regulations : Art. 4.Eight.Two Wealth Tax Law, and 4 to 6 Royal Decree 1704/1999, of November 5, by the that 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 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:

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