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V0902-24 ·23 April 2024 ·consulta-vinculante Medium impact
Tax

Capital gains from selling Spanish shares not taxable in Spain if no substantial participation and asset is not real estate

A French tax resident asks whether profits from selling shares in a Spanish company are subject to Spanish tax. The DGT states that, due to the absence of substantial participation and the fact that the company's assets are not predominantly real estate, the income is only taxable in France.

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2024-04-23PublishedPublished 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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