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V0096-24 ·15 February 2024 ·consulta-vinculante Medium impact
Tax

Transfer of SAT certificates is exempt from Property Transfer Tax

A query was raised regarding whether the acquisition of new registered certificates from a Farmer's Transformation Company (SAT) qualifies for the exemption on the transfer of securities. The Directorate General for Taxes (DGT) ruled that, as SATs are liable for Corporate Income Tax, the transfer of their titles is exempt.

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2024-02-15PublishedPublished 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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