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V0807-24 ·19 April 2024 ·consulta-vinculante Medium impact
Tax

Possibility of applying fiscal neutrality regime in share exchange under LIS requirements

Some partners inquire whether transferring their shares in entity A to a new entity B may qualify for the special share exchange regime. The DGT responds that this is possible if entity B acquires a majority of voting rights and residence and economic justification requirements are met.

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2024-04-19PublishedPublished 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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