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V0823-18 ·26 March 2018 ·consulta-vinculante Medium impact
Tax

Value swap regime may apply if voting rights are acquired and valid economic motives exist

A couple consults whether a value swap, where company Z acquires shares in X and Y, qualifies under the special regime. The DGT responds that it may apply if majority voting rights are obtained and residency requirements are met, provided the transaction has valid economic motives and is not solely for tax advantages.

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2018-03-26PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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