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V0654-21 ·18 March 2021 ·consulta-vinculante Medium impact
Tax

A share swap between EU entities may qualify for special IS regime

A consultancy firm asks whether a German company's investment in a Belgian entity via Spanish share holdings can benefit from the special merger and share swap regime. The DGT states that, as a share swap between EU residents, it meets formal requirements, though the economic rationale depends on the actual facts.

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2021-03-18PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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