Skip to content
V0572-22 ·18 March 2022 ·consulta-vinculante Medium impact
Tax

Share acquisitions in accelerated private placements may be exempt from the TFTS

A query was raised regarding whether the acquisition of company shares in an accelerated private placement is exempt from the TFTS and who the taxable person is. The DGT determines that the transaction is exempt as it derives from a share issue and due to the instrumental nature of the underwriters.

In 6 key points

Lifecycle

2022-03-18PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact