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V0878-15 ·23 March 2015 ·consulta-vinculante Medium impact
Tax

Special business restructuring regime applicable to share swaps

A shareholder intends to contribute their shares in a company to a holding company through a share swap. The DGT has ruled that the transaction may qualify for the special tax regime for business restructuring.

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2015-03-23PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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