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V1242-24 ·30 May 2024 ·consulta-vinculante Medium impact
Tax

Arbitral award income after expropriation may be deemed income from transfer of shares

A holding company asks whether compensation received via an arbitral award following the expropriation of a Venezuelan subsidiary constitutes income from the transfer of shares. The DGT states that if the outcome is recognised upon receiving the compensation, such income arises from the transfer of the expropriated investment.

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2024-05-30PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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