Nuevo régimen de exención en la compraventa de sociedades en la normativa del Impuesto sobre Sociedades foral vasco

Acordarrementería, Iratxe Celaya
January 2014
Revista Española de Capital Riesgo;2014, Issue 1, p57
Academic Journal
This article analyses the tax modifications recently approved in the three provinces of the Basque Country (Álava, Bizkaia and Gipuzkoa). The reform introduces for the first time in Spain the participation exemption regime on Corporate Income Tax from capital gains obtained in the transfer of shares in companies resident in Spain or abroad. The tax implications of the new regime in other tax benefits and in venture capital entities are also discussed in the article.


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