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V0794-21 ·6 April 2021 ·consulta-vinculante Medium impact
Tax

Exchange regime possible if LIS requirements and valid economic reasons met

The consultant asks whether a share exchange and a corporate restructuring can benefit from the special regime of the Corporate Income Tax and whether economic justifications are valid. The tax authority confirms this is possible if legal requirements are met and stresses that the validity of economic reasons must be assessed based on actual facts.

In 6 key points

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2021-04-06PublishedPublished 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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