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V2760-15 ·24 September 2015 ·consulta-vinculante Medium impact
Tax

Entity may benefit from exemption on share transfer if conditions met

The DGT confirms that an entity may benefit from the exemption in share transfers without triggering the restriction in paragraph 4.a) of article 21 of the LIS, provided the percentage ownership and tax residency or residence conditions of the involved entities are met.

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2015-09-24PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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