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V1132-16 ·21 March 2016 ·consulta-vinculante Medium impact
Tax

The €12,000 exemption for share transfers does not apply if the offer is not extended to all employees

A company with a merit-based ownership distribution system inquired whether it could apply the €12,000 tax exemption for the transfer of shares. The Directorate-General for Taxes (DGT) ruled that it cannot, as the offer is not made under the same conditions for all employees.

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2016-03-21PublishedPublished 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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