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V0655-17 ·14 March 2017 ·consulta-vinculante Medium impact
Tax

Transfer of shares in a real estate company subject to IHT or Stamp Duty

A query was raised regarding the taxation applicable to the donation or sale of shares in a limited company held solely for property ownership. The DGT indicates that donations are subject to Inheritance and Gift Tax, while sales are subject to Stamp Duty and Documented Legal Acts Tax.

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2017-03-14PublishedPublished 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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