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V2265-21 ·12 August 2021 ·consulta-vinculante Medium impact
Tax

Exemption applies only to undistributed profit growth for patrimonial entities

An entity asks whether capital gains from selling shares in another company are exempt from corporate tax. The DGT states that since the subsidiary has not carried out any economic activity, it is a patrimonial entity, and the exemption only covers growth in undistributed profits.

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2021-08-12PublishedPublished 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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