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V0505-21 ·5 March 2021 ·consulta-vinculante Medium impact
Tax

EU non-residents may opt for regional regulations where shares were located

A resident of the Netherlands inquired whether regional regulations could apply to a donation of shares in a Spanish company. The Directorate General for Taxes (DGT) ruled that, as an EU resident, she may choose between state regulations or those of the Autonomous Community where the shares were located for the majority of the time during the last five years.

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2021-03-05PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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