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V2078-18 ·13 July 2018 ·consulta-vinculante Medium impact
Tax

Exchange regime applicable if voting majority and valid economic reasons are met

A Spanish company engaged in ship inspections with significant immovable assets seeks an exchange of shares with a Dutch company. The DGT assesses whether the operation complies with Corporate Income Tax rules, IRNR treatment, and ITPAJD exemption.

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2018-07-13PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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