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V2575-15 ·4 September 2015 ·consulta-vinculante Medium impact
Tax

Cannot determine application of share exchange regime due to lack of specific economic grounds

A private individual wishes to contribute shares in a housing rental company to a new holding society. The DGT states it cannot confirm whether the transaction meets the special share exchange regime because the alleged economic grounds are too general.

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Lifecycle

2015-09-04PublishedPublished 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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