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V3867-15 3 December 2015 · SG de Impuestos sobre las Personas Jurídicas Criterion in force
IS · etve

Shareholdings in a limited liability company are nominative for ETVE regime

A consulting company asks whether it can apply to the ETVE regime and how to tax the transfer of its shareholdings. The DGT confirms that shareholdings in a limited liability company meet the nominative requirement and outlines the applicable income and exemption rules.

The question raised

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