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V3580-15 ·18 November 2015 ·consulta-vinculante Medium impact
Tax

Asset protection may constitute a valid economic reason for applying the share exchange regime

The consultant asks whether reorganising a group to isolate assets from a future real estate activity constitutes a valid economic reason for the share exchange regime. The DGT responds that, based on the facts described, the operation may be considered motivated by valid economic reasons.

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2015-11-18PublishedPublished 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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