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V0923-17 ·11 April 2017 ·consulta-vinculante Medium impact
Tax

Value exchange may qualify under special regime if conditions met

The consultant asks whether a share exchange can benefit from the special regime of Corporate Income Tax. The DGT responds that it is possible provided the requirements of voting rights, residency and valuation are met, and the transaction is not primarily aimed at fraud or tax advantage.

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2017-04-11PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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