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V2629-23 ·28 September 2023 ·consulta-vinculante Medium impact
Tax

Fiscal neutrality in share exchange requires voting majority and valid economic reasons

A family business asks whether transferring shares from two companies to a new entity can qualify for the special share exchange regime. The DGT responds that fiscal neutrality applies if a voting majority is obtained and legal requirements are met, provided it is not for fraud or evasion.

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2023-09-28PublishedPublished 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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