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V2748-20 ·9 September 2020 ·consulta-vinculante Medium impact
Tax

Exchange regime applicable if voting rights acquired and legal requirements met

Spanish residents inquire whether transferring shares in one entity to another qualifies for the special share exchange regime. The DGT confirms it is possible if a majority of voting rights is obtained and legal requirements are fulfilled, provided the transaction is not primarily aimed at fraud or tax advantage.

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2020-09-09PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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