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V3129-17 ·4 December 2017 ·consulta-vinculante Medium impact
Tax

Transfer of shares in a German company is not subject to VAT or ITPAJD in the scenarios presented

A group of individuals has requested a ruling on whether the dissolution of a German company that owns a Spanish real estate entity is subject to VAT or ITPAJD. The Directorate General for Taxes (DGT) has ruled that the transaction is not subject to these taxes.

In 6 key points

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2017-12-04PublishedPublished 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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