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A company has enquired whether it may apply the exemption for the transfer of shares in another company acquired through a share exchange. The Directorate General for Taxes (DGT) responds that this is possible provided that the requirements regarding shareholding and residence are met, taking into account the status of the entity as a holding company.
Question raised 1) Possibility of applying the exemption under Article 21 of the LIS regarding the positive income generated on the occasion of the transfer of shares:
What is published here, applied to a company or a specific case. The first meeting is free.
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