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V0189-26 30 January 2026 · SG de Fiscalidad Internacional Analysis pending
IRNR · ganancias patrimoniales

The sale of shares by a resident in Saudi Arabia with less than 25% capital ownership is subject to the taxing authority of their country of residence

The DGT determines that since the stake is not substantial and does not relate to real estate, tax jurisdiction falls on Saudi Arabia, unless Saudi Arabia imposes income tax.

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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