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V2218-25 ·19 November 2025 ·consulta-vinculante Medium impact
Tax

Dividends from share transfers may qualify for wealth tax exemption

The DGT confirms that, under a finalist interpretation, income from share transfers can be treated as business profits and thus qualify for wealth tax exemption.

In 6 key points

How it affects those involved

Share transfer income may now be classified as business profit for wealth tax exemption purposes.

Lifecycle

2025-11-19PublishedPublished 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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