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A Belgian resident couple asks whether exchanging shares in a Spanish company for certificates of a Dutch STAK has tax implications. The DGT states the transaction may be subject to IRPNR on patrimonial gain and ITP/AJD due to the STAK's acquisition of shares.
The share exchange may trigger IRPNR on patrimonial gain and ITP/AJD due to the STAK's acquisition of shares.
The tax team reviews your specific situation.
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