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V1478-17 ·12 June 2017 ·consulta-vinculante Medium impact
Tax

Requirements for applying the special share exchange regime in Corporate Tax

A family group asks whether creating a holding company through share exchanges in their businesses can qualify for the special Corporate Tax regime. The DGT responds that this is possible if legal requirements are met and the transaction has valid economic motives, not just fiscal ones.

In 6 key points

How it affects those involved

The clarification enables family groups to restructure their business holdings through share exchanges under the special regime, provided the transaction has genuine economic justification.

Lifecycle

2017-06-12PublishedPublished 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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