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V2058-22 ·23 September 2022 ·consulta-vinculante Medium impact
Tax

Transfer of shares exempt from VAT and ITP unless there is an intent to evade property tax

A company asked whether the sale of shares in a society with immovable assets is exempt from VAT and ITP. The DGT replied that the transfer of shares is generally subject to and exempt from tax, unless there is evidence of an intent to evade property tax on the transfer of immovable assets.

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2022-09-23PublishedPublished 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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