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V2576-16 ·10 June 2016 ·consulta-vinculante Medium impact
Tax

Exchange regime applicable if conditions met and valid economic reasons exist

A Spanish resident asks whether acquiring shares in two entities via a new holding company can qualify for the special share exchange regime. The DGT states this is possible if legal requirements are met and the transaction is not primarily aimed at obtaining fiscal advantages.

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2016-06-10PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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