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V0034-14 ·14 January 2014 ·consulta-vinculante Medium impact
Tax

Capital gain from transfer of shares in a foreign holding may be exempt if conditions of Article 21 TRLIS are met

An ETVE asks whether capital gain from the transfer of shares in a foreign holding company (BV2) is exempt from taxation. The DGT explains how to determine exemption based on compliance with business activity and ownership of Spanish assets.

In 6 key points

Lifecycle

2014-01-14PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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