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V2071-17 ·2 August 2017 ·consulta-vinculante Medium impact
Tax

Exemption on transfer of shares cannot be applied if the prior deduction was not claimed

Shareholders have consulted whether they can apply the Personal Income Tax (IRPF) exemption on the sale of company shares. The Directorate General for Taxes (DGT) has ruled that it is an essential requirement to have applied the deduction for investment in newly created companies at the time of acquisition.

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2017-08-02PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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