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New guides on the latest Spanish tax and immigration developments.
Practical tools for informed decision-making.
A company asks whether a share exchange can benefit from the special tax regime and if its economic justifications are valid. The DGT confirms it is possible if the beneficiary acquires majority voting rights and legal requirements are fulfilled, and economic justifications are validated.
The tax team reviews your specific situation.
Partner-attended · reply within 24 business hours
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