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V0135-25 ·12 February 2025 ·consulta-vinculante Low impact
Tax

Spain and Argentina may tax capital gains from the disposal of shares according to the Convention

The DGT clarifies that if a partner receives shares in new companies, capital gains may be taxed in both Argentina and Spain under the double taxation treaty.

In 6 key points

How it affects those involved

Partners may face double taxation unless the treaty provides relief.

Lifecycle

2025-02-12PublishedPublished 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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