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V2573-22 ·20 December 2022 ·consulta-vinculante Medium impact
Tax

Transfer of shares exempt from ITPAJD or VAT if no avoidance motive exists

A taxpayer acquired an additional 50% stake in a company holding real estate both used and not used for economic activity. The DGT examines whether the transfer of these shares is exempt or if it should be taxed as a real estate transfer motivated by tax avoidance.

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2022-12-20PublishedPublished 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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