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V1702-20 ·29 May 2020 ·consulta-vinculante Medium impact
Tax

Possibility of applying special corporate tax regime to share swaps, mergers and non-cash asset contributions

A company asks whether a reorganisation involving share swaps, a merger and a soil contribution can benefit from the special corporate tax regime. The DGT states that this is possible provided legal requirements are met and economic justifications are valid and not primarily aimed at obtaining tax advantages.

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2020-05-29PublishedPublished 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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