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A company has requested clarification on whether the sale of a stake exceeding 5% in a non-patrimonial entity is exempt from Corporate Income Tax. The DGT indicates that the exemption depends on meeting the minimum shareholding percentage and the continuous holding of the shares.
Companies looking to divest stakes in non-patrimonial entities must ensure they meet the specific holding period and percentage thresholds to benefit from tax exemptions.
The tax team reviews your specific situation.
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