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V1168-16 ·22 March 2016 ·consulta-vinculante Medium impact
Tax

Reinvestment exemption not applicable for 2014 transfer

A taxpayer over 65 asks whether the reinvestment exemption applies after selling shares in a society in 2014. The DGT states the exemption does not apply as the transfer occurred before the regulation came into force.

In 5 key points

How it affects those involved

The reinvestment exemption is not available for transfers made before the regulation took effect.

Lifecycle

2016-03-22PublishedPublished 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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