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V1948-16 ·6 May 2016 ·consulta-vinculante Medium impact
Tax

Tax neutrality may apply to a securities exchange if voting majority, residency, and valid economic reasons are met

A family group has enquired whether contributing their shares in two entities to a new company can qualify for the special tax neutrality regime. The DGT has ruled that this is possible provided that the requirements for voting majority and residency are satisfied, and the transaction is supported by valid economic reasons.

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2016-05-06PublishedPublished 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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