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V1519-23 ·2 June 2023 ·consulta-vinculante Medium impact
Tax

Exchange regime applicable if voting rights majority obtained

The query asks whether the transfer of shares from one entity to another may qualify for the special exchange regime. The DGT responds that this is possible if the acquiring entity obtains a majority of voting rights and the requirements on residence and valid economic motives are met.

In 6 key points

Lifecycle

2023-06-02PublishedPublished 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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