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V1388-23 ·23 May 2023 ·consulta-vinculante Medium impact
Tax

Voting majority allows special share exchange regime

A sole proprietorship asks whether transferring shares from its sole shareholder to a new entity qualifies for the special share exchange regime. The DGT states that this is possible if the acquiring entity obtains a majority of voting rights and all legal and economic requirements are met.

In 6 key points

How it affects those involved

Sole proprietors may benefit from a special share exchange regime if the acquiring entity gains majority voting rights and meets legal and economic conditions.

Lifecycle

2023-05-23PublishedPublished 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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