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V2375-14 ·10 September 2014 ·consulta-vinculante Medium impact
Tax

Special restructuring regime applicable to share swaps and non-cash contributions under certain conditions

A family enquires whether their business restructuring to centralise investments and facilitate generational transition may qualify for the special corporate tax regime. The DGT confirms that the regime applies to share exchanges and some non-cash contributions, but not where age or shareholding percentage requirements are not met.

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2014-09-10PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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