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V1037-16 ·15 March 2016 ·consulta-vinculante Medium impact
Tax

Exemption on the transfer of shares applies if the investee is not a holding company

A company has requested clarification on whether the transfer of its interest in another entity qualifies for Corporation Tax exemption. The DGT has ruled that the exemption applies provided that the investee entity is not classified as a holding company.

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2016-03-15PublishedPublished 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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