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V3147-16 ·6 July 2016 ·consulta-vinculante Medium impact
Tax

Reduced tax rate of 15% not applicable if activity transferred by linked person or previously exercised by a shareholder with over 50% ownership

The DGT clarifies that the reduced tax rate of 15% cannot be applied if the economic activity was transferred by a linked natural person who previously exercised it.

In 6 key points

How it affects those involved

Businesses that transfer an economic activity from a linked individual or a shareholder with over 50% ownership cannot benefit from the reduced 15% tax rate.

Lifecycle

2016-07-06PublishedPublished 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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