Skip to content
V0729-24 ·16 April 2024 ·consulta-vinculante Medium impact
Tax

Fiscal neutrality regime applicable in share exchange if legal requirements met and voting rights majority obtained

An shareholder wishes to transfer their shares in two companies to a new holding company to obtain a majority of voting rights. The DGT states that the transaction may qualify for the share exchange regime provided legal requirements are met and the primary objective is not fraud or tax evasion.

In 6 key points

Lifecycle

2024-04-16PublishedPublished 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