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New guides on the latest Spanish tax and immigration developments.
Practical tools for informed decision-making.
A Spanish resident enquires whether their Cyprus holding company shares may be exempt from patrimony tax. The DGT examines the holding company's economic activity, the directorship roles of the shareholder, and the allocation of proceeds from share sales.
The ruling clarifies conditions under which shareholdings in holding companies may qualify for patrimony tax exemption, particularly when held in offshore jurisdictions.
The tax team reviews your specific situation.
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