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V1776-23 ·20 June 2023 ·consulta-vinculante Medium impact
Tax

Exchange regime applicable if voting rights majority obtained

Partners inquire whether a share acquisition transaction may benefit from the special exchange regime. The DGT states that it is possible if the acquiring entity obtains a majority of voting rights and legal requirements are met, provided that tax advantage is not the primary objective.

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2023-06-20PublishedPublished 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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