Skip to content
V3061-20 ·13 October 2020 ·consulta-vinculante Medium impact
Tax

Exemption on the transfer of shares may apply if the investee entity carries out an economic activity

A query was raised regarding whether a company can apply the exemption for the sale of shares in an entity that rents out properties. The DGT indicates that if the investee entity carries out an economic activity, it will not be considered a patrimonial entity and the exemption may be applied.

In 6 key points

Lifecycle

2020-10-13PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact