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V0536-20 ·5 March 2020 ·consulta-vinculante Medium impact
Tax

Possibility of applying exemption in the transfer of shares under Article 21 of LIS

A patrimonial society asks whether it can apply the exemption for the transfer of its entire shareholding in a Spanish company. The DGT states that this is possible if the percentage and residency requirements are met, although with limitations if the receiving entity is patrimonial.

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2020-03-05PublishedPublished 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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