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V2100-20 ·23 June 2020 ·consulta-vinculante Medium impact
Tax

Exemption applies only to undistributed profits if the holding company is a patrimonial entity

A company asks whether positive income from the sale of its stake in another company may be exempt. The DGT states that if the holding company is a patrimonial entity, the exemption applies only to the portion corresponding to undistributed profits generated during the holding period.

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2020-06-23PublishedPublished 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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