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V2305-23 ·3 August 2023 ·consulta-vinculante Medium impact
Tax

Could the share exchange regime apply if voting rights are acquired and legal requirements are met?

The consultant asks whether their restructuring operation qualifies for the special share exchange regime and if valid economic grounds exist. The DGT states that the operation could apply if the beneficiary acquires a majority of voting rights and meets legal requirements, provided it is not for tax fraud or evasion.

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2023-08-03PublishedPublished 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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