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A company resident in Spain enquired whether income derived from the sale of its shareholding in another company could be exempt. The DGT indicates that the exemption applies provided that the requirements regarding shareholding and holding periods are met.
Cuestión planteada Si a las rentas obtenidas en la transmisión de acciones de Y por parte de X, se les podría aplicar la exención del artículo 21 de la Ley del Impuesto sobre Sociedades.
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