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V0927-21 ·15 April 2021 ·consulta-vinculante Medium impact
Tax

Exempt income from economic activities may be excluded when calculating the threshold for shareholding exemptions

The taxpayer seeks clarification on how to calculate their income to meet the requirement that remuneration for management functions represents more than 50% of total income. The DGT clarifies that, for this calculation, income from economic activities whose assets and rights are exempt as being necessary for professional development should be excluded.

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2021-04-15PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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