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V1816-21 ·9 June 2021 ·consulta-vinculante Medium impact
Tax

Capital gain from sale of shares may be exempt from corporate tax

A company asks whether the gain from selling its shares in a resident entity is tax-exempt. The DGT states that exemption applies if the requirements of shareholding and ownership under article 21 of the Corporate Income Tax Law are met.

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2021-06-09PublishedPublished 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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