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V1071-19 ·20 May 2019 ·consulta-vinculante Medium impact
Tax

Exemption on the transfer of shares may apply if Article 21.3 LIS requirements are met

A consulting entity asks whether the sale of shares in four entities in which it holds more than 80% may be exempt from Corporate Tax. The DGT rules that the exemption applies provided that the requirements regarding shareholding percentage, holding period, and tax residence are satisfied.

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2019-05-20PublishedPublished 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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