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V0436-15 ·4 February 2015 ·consulta-vinculante Medium impact
Tax

Profit from transfer of foreign holding share may be exempt from tax

A Spanish company under the foreign holding entities regime seeks clarification on the tax treatment of profit from selling a share in a foreign holding entity. The DGT explains how the exemption applies based on the subgroup's compliance with foreign business activity requirements.

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2015-02-04PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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