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V2353-21 ·19 August 2021 ·consulta-vinculante Medium impact
Tax

Exemption from corporate tax on share transfer depends on the recipient entity not being a patrimonial entity

A company asked whether the sale of its 99.6% stake in Spanish entity X is exempt from corporate tax. The DGT states that exemption is possible if participation and residency requirements are met, but it will be limited if entity X is considered a patrimonial entity.

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2021-08-19PublishedPublished 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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