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V3023-20 ·6 October 2020 ·consulta-vinculante Medium impact
Tax

Exchange regime applicable if voting rights majority obtained

A family company asks whether a share acquisition can benefit from the special exchange regime. The DGT states it is possible if a majority of voting rights is obtained and legal requirements are met, provided there are valid economic reasons.

In 6 key points

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2020-10-06PublishedPublished 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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