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V0539-14 ·28 February 2014 ·consulta-vinculante Medium impact
Tax

Exemption available for share transfer if 5% ownership maintained for one year

A private equity fund asks whether it meets the eligibility period for tax exemption on the transfer of shares in non-resident entities. The DGT confirms that if at least 5% ownership is maintained throughout the previous year, the full transfer income is exempt.

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Lifecycle

2014-02-28PublishedPublished 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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