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V2517-23 ·18 September 2023 ·consulta-vinculante Medium impact
FISCAL

Fiscal neutrality regime applicable in share exchange under specific conditions

The DGT confirms that a share exchange for family restructuring may qualify for fiscal neutrality if majority voting rights are acquired and legal requirements are met, provided it is not for tax fraud or evasion.

In 6 key points

How it affects those involved

Share exchanges in family restructurings may benefit from fiscal neutrality if voting rights are acquired and conditions are met, without being used for tax avoidance.

Lifecycle

2023-09-18PublishedPublished 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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