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V2195-22 ·21 October 2022 ·consulta-vinculante Medium impact
Tax

The taxation of gains from the sale of foreign shares under the special regime depends on the residence of the issuing entity

A worker displaced under the special regime of Article 93 of the LIRPF asks whether capital gains from selling UK shares are taxable in Spain. The DGT responds that gains from shares in a non-resident entity are not subject to Spanish taxation under this regime.

In 6 key points

How it affects those involved

Workers displaced under the special regime are exempt from Spanish taxation on capital gains from non-resident company shares.

Lifecycle

2022-10-21PublishedPublished 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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