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V0189-26 ·30 January 2026 ·consulta-vinculante Low impact
FISCAL

The sale of shares by a resident in Saudi Arabia with less than 25% capital ownership is subject to the taxing authority of their country of residence

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2026-01-30PublishedPublished 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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