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V1339-18 22 May 2018 · SG de Impuestos sobre las Personas Jurídicas Criterion in force
IS · canje de valores

Fiscal neutrality regime applicable in share exchange if conditions met

Consultants ask whether a share exchange enabling one company to acquire 100% of another can benefit from the special fiscal neutrality regime. The DGT confirms it is possible provided residence requirements are met and the transaction is not primarily aimed at tax fraud or evasion.

The question raised

Question posed: Whether the tax neutrality regime provided for in Chapter VII of Title VII of Law 27/2014, of November 27, on Corporate Income Tax, is applicable to the proposed securities exchange operation.

Apply this to a real case

What is published here, applied to a company or a specific case. The first meeting is free.

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