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V0877-24 ·23 April 2024 ·consulta-vinculante Medium impact
Tax

Possibility of applying the tax neutrality regime in a securities exchange under compliance with the requirements of the Corporate Income Tax Act

The DGT confirms that such a transfer may qualify under the special restructuring regime if the conditions in Article 80 of the LIS are met and the transaction has valid economic motives.

In 6 key points

How it affects those involved

The guidance clarifies that share transfers to a new holding may benefit from a special tax regime under specific conditions.

Lifecycle

2024-04-23PublishedPublished 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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