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V1215-15 ·17 April 2015 ·consulta-vinculante Medium impact
Tax

Mergers, spin-offs, share swaps and non-cash contributions may qualify for LIS special regime under specific conditions

The DGT examines whether a series of corporate restructurings—such as absorption mergers, partial spin-offs, share swaps and non-cash contributions—meet the requirements of the Corporate Income Tax Law.

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2015-04-17PublishedPublished 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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