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V0739-23 ·28 March 2023 ·consulta-vinculante Medium impact
Tax

Tax treatment of transferring shares in a civil society depends on its legal personality

A partner wishes to transfer their 50% stake in a professional civil society. The DGT explains that the calculation of capital gains or losses varies depending on whether the society possesses its own legal personality.

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2023-03-28PublishedPublished 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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