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V2239-19 ·20 August 2019 ·consulta-vinculante Medium impact
Tax

Value exchange regime applicable if majority of voting rights obtained and valid economic reasons exist

A company wishes to invest surplus funds in other activities to diversify risks. The DGT states that the operation may qualify for the special value exchange regime if majority voting rights are acquired and legal requirements are met.

In 6 key points

Lifecycle

2019-08-20PublishedPublished 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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