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V0188-26 30 January 2026 · SG de Fiscalidad Internacional Analysis pending
IRNR · ganancias patrimoniales

The sale of shares in a Spanish company by an entity from the United Arab Emirates may require the filing of an NRIs tax return

The Spanish Tax Agency determines that gains from the sale of shares do not trigger Spanish taxation if less than 50% of immovable assets are derived, and thus only taxable in the seller's residence country.

Analysis pending. This ruling has been identified and indexed by the automatic ingestion system. BMC's team will complete the plain-language analysis within 24 hours. You may access the official source in the meantime.

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