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V2102-20 ·23 June 2020 ·consulta-vinculante Medium impact
Tax

Value exchange regime may apply if voting rights are majority and valid economic reasons exist

A consultancy firm proposes a restructuring via establishing a holding company to centralise shares of other entities through value exchange. The DGT states the operation may qualify under the special regime if the holding company obtains a majority of voting rights and meets residence requirements and has no primary objective of tax fraud.

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2020-06-23PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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