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V5221-16 ·9 December 2016 ·consulta-vinculante Medium impact
Tax

Capital gains from share transfers may be exempt if article 21.4.a) LIS conditions are not met

The query asks whether deferred gains from a previous transfer are exempt in a new transfer if the conditions in article 21.4.a) of the LIS are not met. The DGT responds that such gains are exempt if all requirements of article 21 of the LIS are satisfied.

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2016-12-09PublishedPublished 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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