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V2672-20 ·24 August 2020 ·consulta-vinculante Medium impact
Tax

Share exchange and merger may qualify for special regime if legal and economic conditions met

An entity asks whether a share exchange prior to a merger of two family companies can apply to the special tax regime. The DGT states that this is possible provided voting majority, residency requirements are met and the transaction has valid economic motives.

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2020-08-24PublishedPublished 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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