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V0340-18 ·8 February 2018 ·consulta-vinculante Medium impact
Tax

Possibility of applying special share exchange regime under voting majority and no fraud requirements

The inquiry asks whether share exchange operations may qualify for the special regime under Corporate Income Tax law. The DGT responds that such operations are permissible if a voting majority is obtained, article 80 requirements are met, the operation has valid economic grounds, and there is no fraud or tax evasion.

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2018-02-08PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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