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V1074-15 ·8 April 2015 ·consulta-vinculante Medium impact
Tax

Can be applied special regime for share exchange or non-cash contributions based on control obtained

A group of individuals wishes to contribute shares from several companies to a new holding company. The DGT assesses whether the transaction qualifies as a share exchange or as a non-cash contribution to apply the special corporate tax regime.

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2015-04-08PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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