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V0063-17 ·17 January 2017 ·consulta-vinculante Medium impact
Tax

Exemption on transfer of shares limited to undistributed profits if the investee is a holding company

A query was raised regarding whether the transfer of a shareholding in an entity qualifies for Corporation Tax exemption and how the status of a holding company affects this. The DGT clarifies that, if the entity is a holding company, only the portion of income corresponding to undistributed profits generated during the holding period is exempt.

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2017-01-17PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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