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V0108-16 ·15 January 2016 ·consulta-vinculante Medium impact
Tax

Transfer of shares in a subsidiary does not trigger tax exclusion if indirect control is maintained

The consultant asks whether selling all shares in a subsidiary (X1) to an external company (LuxCo2) would result in the exclusion of that subsidiary and other group-dependent entities. The DGT responds that no exclusion will occur as long as the required ownership and voting rights are preserved.

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2016-01-15PublishedPublished 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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