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V5042-16 ·21 November 2016 ·consulta-vinculante Medium impact
Tax

Exemption for transfer of shares may apply if the investee entity is not a holding company

A consulting entity asks whether the transfer of part of its shareholding in a company may qualify for Corporate Income Tax exemption. The DGT analyses whether the investee company is a holding company or if it carries out an economic activity.

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2016-11-21PublishedPublished 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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