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A consulting company asks whether a limited liability company (Z) can qualify for the ETVE regime and how it would tax income from share transfers. The DGT confirms that Z can qualify for ETVE if it has sufficient resources and its shareholdings are nominal, and outlines applicable exemptions and deductions.
Question raised The following questions are raised:
Limited liability companies may apply the ETVE regime if they possess the material and human resources to manage their holdings and if these holdings are registered. Income from the transfer of the ETVE allows for the application of the domestic double taxation deduction and the exemption under Article 21 of the TRLIS regarding the value differences of non-resident holdings. The stock market quotation of the shares received in a swap may be considered market value.
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