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V1876-15 ·15 June 2015 ·consulta-vinculante Medium impact
Tax

Exchange regime applicable if legal requirements and valid economic reasons met

The consultant asks whether a share acquisition transaction may qualify for the special exchange regime. The DGT responds that it is possible if a majority of voting rights is obtained, residence requirements are met by the acquiring entity, and the transaction has valid economic reasons beyond tax advantages.

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2015-06-15PublishedPublished 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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