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V0065-14 ·15 January 2014 ·consulta-vinculante Medium impact
Tax

Exchange regime applicable if residency and economic reasons are met

The query asks whether a share acquisition to gain control of a company can qualify for fiscal neutrality and whether the stated economic justifications are valid. The DGT confirms that this is possible if both shareholders and the company meet residency requirements, and that justifications such as rationalisation and organisational efficiency are valid.

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2014-01-15PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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