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V1333-23 ·18 May 2023 ·consulta-vinculante Medium impact
Tax

Special share exchange and non-cash contributions regime applicable if conditions met

A family business asks whether its restructuring activities, including share exchanges and non-cash contributions of shares, can benefit from the special regime. The DGT states that eligibility depends on meeting voting majority, minimum share capital participation, and the absence of purely fiscal objectives.

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2023-05-18PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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