Skip to content
V1803-25 ·13 October 2025 ·consulta-vinculante Low impact
Tax

Conditions for the application of the tax neutrality regime in securities exchange transactions

The tax authority confirms the transaction qualifies for the special fiscal neutrality regime under Corporate Tax.

In 6 key points

How it affects those involved

The operation allows for tax-neutral restructuring through a share exchange to create a central head company.

Lifecycle

2025-10-13PublishedPublished 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