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V1264-21 ·6 May 2021 ·consulta-vinculante Medium impact
Tax

Acquisition of company shares may be exempt from ITPAJD and VAT

A query was raised regarding whether the purchase of shares in a company whose assets consist of real estate used for business activities is tax-exempt. The DGT ruled that, as a general rule, the transfer of securities is exempt, unless there is evidence of an intention to evade real estate tax.

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2021-05-06PublishedPublished 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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