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V0753-23 28 March 2023 · SG de Impuestos sobre las Personas Jurídicas Criterion in force
IS · canje de valores

Possibility of applying share exchange regime and double taxation exemption under certain conditions

Two natural persons propose a share exchange to enable a holding company to acquire shares in two other entities. The DGT examines whether the transaction qualifies for the special fiscal neutrality regime and whether future dividends or share sales will be exempt.

The question raised

Cuestión planteada

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