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V1972-23 ·6 July 2023 ·consulta-vinculante Medium impact
Tax

Fiscal neutrality may apply to share exchange in corporate reorganisation

A natural person proposes exchanging shares in two companies for shares in a holding company. The DGT states the operation may qualify for fiscal neutrality if legal requirements are met and economic motives are present.

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2023-07-06PublishedPublished 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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