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V5294-16 ·14 December 2016 ·consulta-vinculante Medium impact
Tax

Exchange regime applicable if voting rights and economic motives met

The consultant asks whether a share acquisition transaction may qualify for the special exchange regime. The DGT responds that it is possible if the acquiring entity obtains a majority of voting rights, residence and valuation requirements are met, and the transaction has valid economic motives rather than a purely fiscal objective.

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2016-12-14PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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