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V2800-20 ·14 September 2020 ·consulta-vinculante Medium impact
Tax

Dividends from share sales may be exempt if the entity is not a patrimonial company

A company asked whether the sale of its shares in an entity operating a speed circuit was exempt from corporate tax. The DGT states that exemption applies if the entity is not patrimonial and explains how the accounting adjustment should be made.

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2020-09-14PublishedPublished 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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