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V0336-24 ·7 March 2024 ·consulta-vinculante Medium impact
Tax

Value exchange regime may apply if voting rights majority and legal requirements met

The consultant asks whether the exchange of shares in a company qualifies for the special regime. The DGT states that it is possible as long as a majority of voting rights is obtained and legal requirements are met, warning that it will not apply if the main objective is fiscal advantage.

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2024-03-07PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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