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V2568-21 ·21 October 2021 ·consulta-vinculante Medium impact
Tax

Exemption possible in transfer of shares under participation and residency requirements

A company inquired whether rental income from the transfer of shares in two Spanish resident entities is exempt. The DGT states that exemption applies if participation and residency requirements are met, except where the entities are patrimonial.

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2021-10-21PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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