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V0514-15 9 February 2015 · SG de Impuestos sobre las Personas Jurídicas Criterion in force
IS · canje de valores

Requirements for special share exchange and asset contribution regime

A physical person enquires whether contributing shares in various entities to a new holding company may qualify for a special tax regime. The DGT responds that this is possible provided the participation and residency requirements are met, and the transaction has genuine economic purposes rather than merely tax avoidance.

The question raised

Cuestión planteada Si la operación descrita puede acogerse al régimen fiscal especial del capítulo VII del Título VII de la Ley del Impuesto sobre Sociedades 27/2014, de 27 de noviembre.

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