With regard to the modification introduced, with effect from 1 January 2023 (with the exception of the Historical Territory of Gipuzkoa, which has been partially introduced with effect from 1 January 2022), in the provincial Wealth Tax regulations by means of which the regulation on subsequent financial status is incorporated into the regulations of that tax, with a view to determining the scope of the exemption of shareholdings in certain entities we believe that this is a good time to analyse the incorporation of this rule in Wealth Tax and to ask ourselves certain practical questions.

Link to the article: Subsequent Financial Situation. Now on Wealth Tax..