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V3275-14 ·5 December 2014 ·consulta-vinculante Medium impact
Tax

Exemption possible in transfer of shares if TRLIS conditions met

A company asked whether the gain from selling its share in a foreign society (HolCo) could be exempt from Corporate Tax. The DGT explains that exemption is possible if the percentage, foreign taxation and real economic activity requirements are met.

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2014-12-05PublishedPublished 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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