Skip to content
V0933-24 ·25 April 2024 ·consulta-vinculante Medium impact
Tax

Possibility of applying the tax neutrality regime in securities exchanges under compliance with the requirements of the LIS

DGT states that fiscal neutrality is possible if LIS requirements are met and the reorganisation complies with commercial law.

In 6 key points

How it affects those involved

Corporate reorganisations such as share exchange, improper merger and full split may qualify for fiscal neutrality under certain conditions.

Lifecycle

2024-04-25PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact