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V1976-19 ·29 July 2019 ·consulta-vinculante Medium impact
Tax

Change of shares regime applicable if voting majority obtained and economic grounds exist

The consultant proposes exchanging their holdings in entity A for shares in group C via entity B. The DGT states that the transaction may qualify under the special regime if entity B acquires a majority of voting rights and residence and anti-fraud requirements are met.

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2019-07-29PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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