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V2401-24 ·25 November 2024 ·consulta-vinculante Low impact
Tax

Fiscal neutrality regime applicable in share exchange if conditions met

A holding company asks whether a share exchange following a voluntary takeover can benefit from the fiscal neutrality regime and whether it has valid economic grounds. The DGT confirms it is possible provided legal requirements are met and the purpose is not fraud or tax evasion.

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2024-11-25PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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