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V1080-17 ·9 May 2017 ·consulta-vinculante Medium impact
Tax

Acquisition of shares is exempt from ITPAJD, unless the real estate tax avoidance exception applies

A shareholder in a labour limited company has enquired about the taxation of purchasing shares from another shareholder who is leaving the entity. The DGT indicates that the transaction is exempt from ITPAJD, unless the real estate tax avoidance scenarios provided for in the Securities Market Law are met.

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2017-05-09PublishedPublished 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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