{"id":19407,"date":"2023-01-11T21:13:41","date_gmt":"2023-01-11T20:13:41","guid":{"rendered":"https:\/\/www.euskaltax.com\/en\/actualidad\/uncategorized\/patrimonialidad-sobrevenida-ahora-en-el-impuesto-sobre-el-patrimonio-por-asier-guezuraga"},"modified":"2024-06-17T09:29:02","modified_gmt":"2024-06-17T08:29:02","slug":"patrimonialidad-sobrevenida-ahora-en-el-impuesto-sobre-el-patrimonio-por-asier-guezuraga","status":"publish","type":"post","link":"https:\/\/www.euskaltax.com\/en\/actualidad\/articulos-juridicos-en\/patrimonialidad-sobrevenida-ahora-en-el-impuesto-sobre-el-patrimonio-por-asier-guezuraga","title":{"rendered":"Subsequent Financial Situation (Patrimonialidad Sobrevenida). Now on Wealth Tax, by Asier Guezuraga"},"content":{"rendered":"<p style=\"text-align: justify;\">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.<\/p>\r\n<p style=\"text-align: justify;\">Link to the article: <strong><a style=\"color: #365f7c;\" href=\"https:\/\/www.euskaltax.com\/assets\/media\/patrimonialidad-sobrevenida-ahora-en-el-impuesto-sobre-el-patrimonio.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">Subsequent Financial Situation. Now on Wealth Tax.<\/a><\/strong>.<\/p>","protected":false},"excerpt":{"rendered":"<p>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 [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":19550,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[320,316],"tags":[341,339,342],"class_list":["post-19407","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-articulos-juridicos-en","category-judicial-articles","tag-impuesto-sobre-el-patrimonio-en","tag-patrimonialidad-sobrevenida-en","tag-sociedades-patrimoniales-en"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.euskaltax.com\/en\/wp-json\/wp\/v2\/posts\/19407","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.euskaltax.com\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.euskaltax.com\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.euskaltax.com\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.euskaltax.com\/en\/wp-json\/wp\/v2\/comments?post=19407"}],"version-history":[{"count":1,"href":"https:\/\/www.euskaltax.com\/en\/wp-json\/wp\/v2\/posts\/19407\/revisions"}],"predecessor-version":[{"id":19408,"href":"https:\/\/www.euskaltax.com\/en\/wp-json\/wp\/v2\/posts\/19407\/revisions\/19408"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.euskaltax.com\/en\/wp-json\/wp\/v2\/media\/19550"}],"wp:attachment":[{"href":"https:\/\/www.euskaltax.com\/en\/wp-json\/wp\/v2\/media?parent=19407"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.euskaltax.com\/en\/wp-json\/wp\/v2\/categories?post=19407"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.euskaltax.com\/en\/wp-json\/wp\/v2\/tags?post=19407"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}