Skip to content
V1014-20 ·23 April 2020 ·consulta-vinculante Medium impact
Tax

Splits, mergers and share swaps may qualify for special tax regime

A company inquired whether its planned split, merger and share swap operations could apply for the special tax regime and whether their economic justifications were valid. The DGT responds that such operations may qualify if they meet the legal and economic requirements set out in the LIS and the Law on Structural Modifications, and that the stated economic reasons may be valid provided the underlying facts are proven.

In 6 key points

Lifecycle

2020-04-23PublishedPublished 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