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V2543-22 ·13 December 2022 ·consulta-vinculante Medium impact
Tax

Exemption for transfer of shares may apply if conditions met

The query asks whether the Corporate Income Tax exemption can be applied to positive income from the transfer of shares in a resident entity. The DGT states that the exemption applies if participation, holding requirements are met and no exclusion circumstances apply.

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2022-12-13PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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