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V0617-19 ·22 March 2019 ·consulta-vinculante Medium impact
Tax

Pure holding sale may be exempt from VAT and ITP/AJD

A foreign holding company asks whether the sale of shares in a Spanish entity is subject to VAT or ITP/AJD. The DGT determines that, as the holding does not carry out management activities, it is a pure holding and the transaction is not taxable.

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2019-03-22PublishedPublished 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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