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V2720-19 ·4 October 2019 ·consulta-vinculante Medium impact
Tax

Can exchange regime applicable if voting rights majority obtained and economic motives valid

The DGT confirms the special regime applies when majority voting rights are acquired and legal requirements are met, provided valid economic motives exist.

In 6 key points

How it affects those involved

The regime allows value exchange under specific conditions, including majority voting rights and valid economic justification.

Lifecycle

2019-10-04PublishedPublished 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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