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V2307-23 ·7 August 2023 ·consulta-vinculante Medium impact
Tax

Fiscal neutrality regime applicable in share exchange if conditions met

Two partners in a group consult whether transferring their shares to a family holding company may qualify for the special share exchange regime. The DGT states that this is possible if the entity acquires a majority of voting rights and legal requirements are met, provided it is not carried out for tax fraud or evasion.

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2023-08-07PublishedPublished 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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