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New guides on the latest Spanish tax and immigration developments.
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A French tax resident asks whether selling shares in a Spanish company is subject to Spanish tax. The DGT rules that since the shareholding is not substantial and the company's assets are not predominantly immovable, the income is only taxable in France.
Tax residents of other countries may not be subject to Spanish income tax on capital gains from Spanish companies if their shareholding is below 25% and the company is not primarily real estate-based.
The tax team reviews your specific situation.
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