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V2899-17 ·13 November 2017 ·consulta-vinculante Medium impact
Tax

Possibility of applying special share exchange regime under legal compliance and valid economic motives

The DGT confirms that share contributions may qualify for the special share exchange regime if the acquiring entity obtains a majority of voting rights and legal requirements are met, provided the transaction has valid economic motives and is not primarily aimed at fraud or tax evasion.

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2017-11-13PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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