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V3147-21 ·20 December 2021 ·consulta-vinculante Medium impact
Tax

Positive income from share transfer may be exempt if conditions met

A Spanish resident company asks whether gain from selling shares in another company may be exempt. The DGT responds that this is possible if the shareholding percentage, holding period, and exclusions under article 21 paragraph 5 are satisfied.

In 6 key points

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2021-12-20PublishedPublished 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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