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V0857-15 ·18 March 2015 ·consulta-vinculante Medium impact
Tax

Donation of shares in a foreign company is taxed in the Autonomous Community where the donee resides

A query was raised regarding which regulations and connecting factor apply to the donation of shares in a Peruvian company that owns real estate in Peru. The DGT determined that, as this is not a direct donation of real estate, the income is taxed based on the habitual residence of the donee.

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2015-03-18PublishedPublished 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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