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V1926-20 ·12 June 2020 ·consulta-vinculante Medium impact
FISCAL

Possibility of applying special regime for share exchange and non-cash contributions under legal requirements

A couple asks whether contributions of shares from entity A to entity B can qualify for the special regime of mergers and asset contributions. The DGT states this is possible if the requirements of voting majority, minimum shareholding, and valid economic reasons are met.

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Lifecycle

2020-06-12PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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