.. the transfer by the of the totality of the shares of a holding company which, in the case in question, comprises, in its turn, a holding in a holding company. the case in question, includes, in turn, all the shares of five other fully operational commercial entities, in order to fully operative business entities, each of them consisting of a set of material and human of material and human elements which, forming part of its business or professional assets, constitute a unit of or professional assets, which constitute an autonomous economic unit under the terms of Article 7.1 of Article 7.1 of Law 37/1992, the case of non-taxation will also be applicable. of non-taxation will also be applicable. In these circumstances, and in the absence of other elements of proof, the transfer in question will not be subject to the tax on the will not be subject to Value Added Tax.
Source: audiconsultores-etlglobal.com
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