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New guides on the latest Spanish tax and immigration developments.
Practical tools for informed decision-making.
An entity asked whether it could claim the corporate income tax exemption on the capital gain from the sale of shares in company X. The DGT replied that this is possible if the percentage of ownership and residency requirements of the holding company are met, noting a possible limitation if company X is a patrimonial entity.
The tax team reviews your specific situation.
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