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V1055-16 ·16 March 2016 ·consulta-vinculante Medium impact
Tax

Exchange regime applicable if voting rights and residency requirements met and valid economic reasons exist

The consultant asks whether a reorganisation to establish a holding structure may qualify for the special exchange regime. The DGT responds that it is possible if majority voting rights and residency requirements are met, and if the operation has valid economic reasons beyond tax advantages.

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2016-03-16PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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