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V0935-14 ·2 April 2014 ·consulta-vinculante Medium impact
Tax

In share swaps, entity must incorporate market value difference into taxable base

An ETVE seeks advice on whether a share swap requires incorporating the value difference into its taxable base and whether the double taxation exemption applies. The DGT confirms that the difference must be incorporated and that the exemption depends on meeting the requirements of Article 21 of the TRLIS.

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2014-04-02PublishedPublished 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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