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V0021-17 ·3 January 2017 ·consulta-vinculante Medium impact
Tax

Corporation Tax exemption may apply to income from the sale of shares under certain requirements

A company resident in Spain enquired whether income derived from the sale of its shareholding in another company could be exempt. The DGT indicates that the exemption applies provided that the requirements regarding shareholding and holding periods are met.

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2017-01-03PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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