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V2131-19 ·12 August 2019 ·consulta-vinculante Medium impact
Tax

Requirements for special share exchange regime: voting majority, residency and valid economic reasons

Consultants ask whether a share acquisition transaction may qualify for the special share exchange regime and whether valid economic grounds exist. The DGT states that it is possible if the acquiring entity obtains a voting majority and legal requirements are met, provided the transaction is not primarily aimed at fraud or tax evasion.

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2019-08-12PublishedPublished 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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