Skip to content
V1799-20 ·5 June 2020 ·consulta-vinculante Medium impact
FISCAL

Exchange regime applicable if voting majority and valid economic reasons obtained

The DGT confirms that an acquisition to gain control may qualify for the special exchange regime if a voting majority is achieved and residency requirements are met, provided the main objective is not fraud or tax advantage.

In 6 key points

Lifecycle

2020-06-05PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The fiscal team reviews your specific situation.

Talk to the fiscal team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact