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V1991-20 ·17 June 2020 ·consulta-vinculante Medium impact
Tax

Exchange regime applicable if voting control and residency conditions met

The consultant asks whether an acquisition to gain control of two companies qualifies for the special share exchange regime and if the stated economic reasons are valid. The DGT confirms it is possible if voting majority and residency requirements are met, and that the stated motives may be valid if the underlying facts are substantiated.

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2020-06-17PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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