Skip to content
V1491-23 ·1 June 2023 ·consulta-vinculante Medium impact
Tax

Requirements for applying the fiscal neutrality regime in share exchange operations

The consultation examines whether various share acquisition operations may qualify for the special share exchange regime. The DGT states that such operations are permissible if a majority of voting rights is obtained, the requirements of Article 80 of the LIS are met, and the operation does not primarily aim at obtaining a fiscal advantage.

In 6 key points

Lifecycle

2023-06-01PublishedPublished 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