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V1667-16 ·18 April 2016 ·consulta-vinculante Medium impact
Tax

No immediate gains or losses on share exchange under special merger regime

The consultant asks whether share exchange in a merger results in immediate losses or if they are deferred until selling the new shares. The DGT responds that, under the special merger regime, no income is recognised in the tax base and the received values retain the original purchase value and date.

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2016-04-18PublishedPublished 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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