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V3193-21 ·23 December 2021 ·consulta-vinculante Medium impact
Tax

Exemption possible for transfer of shares if conditions met and entity is not patrimonial

A company asked whether it could claim exemption from Corporate Tax on gains from the sale of its shares in another Spanish company. The DGT states that this is possible provided the participation requirements are met and the holding company is not a patrimonial entity.

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2021-12-23PublishedPublished 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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