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The applicant asks whether the acquisition of 100% of the shares in a company, whose sole asset is a rural estate used for economic activity, is subject to tax. The DGT rules that, as the property is dedicated to business activity, the conditions for tax avoidance are not met, and the transfer of securities retains its exemption.
This ruling provides legal certainty for transactions involving the transfer of company shares where the underlying assets are used for business purposes, confirming that such transfers remain exempt from Transfer Tax and VAT provided there is no intent to evade tax.
The tax team reviews your specific situation.
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