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V0082-24 ·15 February 2024 ·consulta-vinculante Medium impact
Tax

Fiscal neutrality regime applicable in share exchange if conditions met

A natural person proposes to transfer shares from two companies to a third to obtain a majority of voting rights. The DGT states that the operation may fall within the share exchange regime provided legal requirements are met and the primary objective is not fraud or tax evasion.

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2024-02-15PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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