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V2433-23 ·7 September 2023 ·consulta-vinculante Medium impact
Tax

Exemption from positive income possible on share sale if conditions met

A company asked whether the sale of a 10% stake in a Spanish resident entity could qualify for exemption from positive income. The DGT confirms this is possible provided the requirements on shareholding, holding period, and absence of legal exclusions are met.

In 6 key points

How it affects those involved

Companies selling shares in Spanish resident entities may qualify for tax exemption under specific conditions.

Lifecycle

2023-09-07PublishedPublished 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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