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V4230-16 ·3 October 2016 ·consulta-vinculante Medium impact
Tax

Company A carries out economic activity and may apply the Art. 21 LIS exemption on the sale of its shares

A consulting entity asks whether a subsidiary dedicated to office leasing carries out an economic activity and if the gain from the sale of its shares may be exempt. The DGT determines that outsourced management does not prevent the classification of economic activity and that the exemption is applicable.

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2016-10-03PublishedPublished 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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