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V2644-18 ·2 October 2018 ·consulta-vinculante Medium impact
Tax

Transfer of foreign own funds does not constitute taxable income

A taxpayer asks whether they must pay tax on savings and proceeds from the sale of social shares transferred from the Republic of the Congo to Spain. The DGT responds that the transfer of own funds is not income, but tax on income will depend on their fiscal residence.

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2018-10-02PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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