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V2634-19 ·25 September 2019 ·consulta-vinculante Medium impact
Tax

Fiscal neutrality regime applicable in share exchange with valid economic reasons

Business partners inquire whether a corporate reorganisation via acquisition of shares in two entities may qualify for the special fiscal neutrality regime. The DGT states that this is possible if the share exchange criteria are met and if the transaction has valid economic grounds rather than purely fiscal objectives.

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2019-09-25PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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