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A query was raised regarding whether an acquisition of shares to create a holding company can qualify for the special share exchange regime under Corporate Tax, and its subsequent treatment for VAT and Stamp Duty purposes. The DGT ruled that this is possible provided legal requirements are met and valid economic reasons exist. Furthermore, the transfer of securities is exempt from Stamp Duty and VAT, unless it constitutes tax avoidance.
This ruling provides legal certainty for corporate restructurings and holding company formations, confirming that tax-neutral share exchanges are permissible provided they are not driven solely by tax advantages.
The tax team reviews your specific situation.
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