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A query was made regarding the application of the special share exchange regime for Corporate Tax, its taxation under Personal Income Tax (ITPAJD), and the exemption from Wealth Tax for management functions. The DGT determines that the exchange regime applies provided legal requirements are met and valid economic reasons exist, and that the operation is exempt from ITPAJD as a restructuring transaction.
Question raised: Application of the tax regime provided for in Chapter VII of Title VII of the Corporate Income Tax Law. Potential taxation under the Transfer Tax and Stamp Duty Act. For the purposes of the exemption in Wealth Tax, valuation of the performance of management functions in the operating entity, a subsidiary of the holding company.
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