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V1988-15 ·25 June 2015 ·consulta-vinculante Medium impact
Tax

The exemption for the transfer of a usufruct right over shares cannot be applied

A company inquired whether it could apply the exemption under Article 21 of the LIS when selling a usufruct right over a share exceeding 5%. The DGT has responded that said exemption is not applicable in this case.

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2015-06-25PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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